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

Cambodian Outreach Project

Executive Director / CEO

EIN 841471467
CO · NTEE Q330
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Mackey, Executive Director / CEO ($14,700) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: John Mackey — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $125,815 $14,700
$2,60910th
$8,01525th
$25,699Median
$58,62775th
$83,54190th
$14,700This org · 41st
p10$2,609
p25$8,015
p50$25,699
p75$58,627
p90$83,541
$14,700

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 CO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
The Grace Children's Foundation NY$67,416 President & Ceo $40,000 $37,695 2024
Foundation Ministries Inc OH$66,635 Treasurer/secretary $2,400 $2,651 2024
Edens Song Ministry Inc ID$65,239 President $22,500 $25,699 2023
Caribbean Resource Ministries MS$72,845 Exe Director $23,004 $27,508 2023
Ghanaian Mother's Hope Inc FL$60,932 President/treasurer $2,600 $2,547 2024
Kopernik Solutions NY$59,988 President $8,505 $8,015 2024
Fountain Of Christ Ministries FL$80,969 Vice President $6,000 $5,878 2024
Redwoods Global Missions Inc FL$82,758 President $18,500 $18,125 2024
Hope In The Night MN$52,078 President $12,000 $12,366 2024
Advance Access And Delivery Inc NC$83,613 Executive Di $54,406 $58,627 2024
Iron Kite International NC$84,586 President $67,500 $74,885 2023
The Global Assistance Foundation Inc FL$47,168 President $1 $1 2023
Project Hope Ministries MI$88,878 Co-executive Director $12,000 $12,585 2025
Nk Missions Inc VA$89,521 Secretary $66,396 $68,832 2023
Angels' Haven Outreach CA$92,675 Executive Director $139,712 $125,815 2024
Ukraine Childrens Aid Fund Inc MD$100,435 Managing Dir. $99,000 $96,525 2024
World Share Usa CA$100,888 President $43,000 $38,723 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

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 CO 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 default41st
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted41st

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 (John Mackey) 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 17 similarly situated organizations (Same NTEE sector (Q33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,700 is reasonable (approximately the 41st 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). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. 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.