Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Wings Of Humanity Inc

Executive Director / CEO

EIN 832179357
AZ · NTEE E30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael D Long, Executive Director / CEO ($95,004) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,654 total compensation of comparable organizations → $619,305 $95,004
$23,09410th
$40,74325th
$64,626Median
$82,03475th
$140,22390th
$95,004This org · 83rd
p10$23,094
p25$40,743
p50$64,626
p75$82,034
p90$140,223
$95,004

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to AZ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Partnership For Healthy CentralOK $255,391$75,427 990
Dental Care In Your Home IncNM $253,808$48,199 990
Good Samaritan ClinicSC $253,198$96,936 990
Leap Pediatric And Adolescent CareMN $259,086$13,922 990
Main Line Health Integrative And FunctionalPA $251,842$619,305 990
Occupational And EnvironmentalRI $250,334$140,623 990
Healthy Smiles For Me IncME $247,654$35,396 990
Aspirus Medical GroupWI $264,621$337,843 990
Park Street Healthshare IncVT $244,879$68,725 990
Hackett Hemwall Patterson FoundatioWI $268,383$30,588 990
Willa Carson Health And Wellness Center IncFL $272,601$62,905 990
Endorphin Power CompanyNM $276,372$66,606 990
Excellent IncMI $233,029$81,567 990
San Joaquin Family HealthcareCA $279,284$2,654 990
Behome PartnersPA $279,692$40,753 990
Wellness Tree Community ClinicID $229,432$86,862 990
World Health Dental OrganizationWA $282,073$45,215 990
Northeastern Anesthesia Of New Jersey PcNY $228,503$66,346 990
Risen WellnessTN $288,010$140,052 990
Nelson County Community Clinic IncKY $288,544$38,967 990
The Colorado Mission Of MercyCO $288,839$59,748 990
Tok Community Clinic IncAK $299,246$10,985 990
Ashland Christian Health Center IncOH $300,832$47,068 990
The Human Body Shop IncNM $206,477$5,196 990
The Metrowest Free Medical Program IncMA $204,824$54,455 990

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to AZ cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default83rd
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted65th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Michael D Long) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 48 similarly situated organizations (Same NTEE sector (E30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,004 is reasonable (approximately the 83rd percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.