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PeerBasis
Compensation Comparability Determination

Make The Road States Inc

Executive Director / CEO

EIN 843988830
NY · NTEE P50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leonel Murrieta-serna, Executive Director / CEO ($165,920) against every comparable organization that fit the selection criteria — 1050 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Leonel Murrieta-serna — 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

1,050 organizations qualified on sector, size, and geography 1,050 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,695 total compensation of comparable organizations → $1,308,724 $165,920
$97,45210th
$153,36325th
$203,596Median
$268,00875th
$348,69390th
$165,920This org · 30th
p10$97,452
p25$153,363
p50$203,596
p75$268,008
p90$348,693
$165,920

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 NY 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
Eprine Community Services Inc NY$16,241,864 Ceo $150,000 $145,697 2024
First Tennessee Human Resource Agency TN$16,264,339 Executive Director $122,144 $138,007 2024
Hope Ministries IA$16,214,101 Chief Executive Officer $379,534 $446,691 2024
Martha Lloyd Community Residential PA$16,213,795 Ceo $37,152 $39,824 2024
Impact Nw OR$16,287,493 Executive Director $176,127 $181,005 2023
🔒 1045 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2023 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 NY 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 default30th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted22nd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 1050-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.