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

Dental Community Fellowship

Executive Director / CEO

EIN 852698485
SC · NTEE X11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Elijah Melendez, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$242 total compensation of comparable organizations → $144,476 $20,000
$5,13910th
$20,82525th
$36,958Median
$53,36675th
$85,67290th
$20,000This org · 20th
p10$5,139
p25$20,825
p50$36,958
p75$53,366
p90$85,672
$20,000

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 SC 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
Mission First Alliance TN$208,566 Executive Di $82,268 $85,084 2024
Velvet Ashes Incorporated PA$210,704 Executive Director $55,327 $54,286 2024
Scph Legacy Corporation OH$207,055 President $36,750 $38,297 2024
Union Foundation OH$203,499 Board Member $8,075 $8,415 2024
Opoverwatch Inc NY$198,953 Executive Directorboard Memb $42,000 $38,445 2023
First Response Ministry Inc TX$220,694 Executive Director $43,946 $44,530 2023
New Leaf Ministries Inc ID$196,207 President $21,000 $21,981 2024
Kgm Support Corporation MI$195,025 President & $31,457 $31,946 2024
The Irving And Varda Rabin Foundation CA$223,546 Assistant Treasurer (From 12/06/23) $50,736 $43,105 2024
Cricket Alley Ministries KS$190,966 Executive Di $35,000 $37,203 2024
Presbyterian Church Camp And Conference Association NC$228,342 Executive Director $69,103 $72,328 2023
United Methodist Volunteers In Miss AL$187,916 Exec. Dir. $85,573 $90,960 2024
Milandila Community Missions Inc PA$232,604 Director $73,810 $74,561 2023
Emmaus Center Inc NY$234,723 Former Executive Director $162,500 $144,476 2024
The Genesis Foundation CO$182,458 Treasurer $27,230 $25,690 2024
Minn-iowa Christian Broadcasting MN$180,278 Executive Di $21,580 $20,440 2025
Gamboa Union Ministries PA$170,755 V. Chairman/treasurer $3,600 $3,636 2023
Chapel Haven Endowment Inc CT$262,002 President $262 $242 2024
Thrive International Missions CA$262,893 President $118,901 $101,019 2024
The Harriette And Ted Perlman Family IL$154,571 Secretary $66,424 $66,149 2023
Roadster Legacy AZ$267,932 Director $4,735 $4,613 2023
Society Of St Vincent De Paul LA$272,356 President & Ceo $18,559 $20,107 2024
Copeland Family Supporting Organization VA$144,179 Secretary $5,470 $5,197 2024
Central Jersey Institute Of Islamic Sciences Inc NJ$275,662 President $41,660 $36,597 2024
Matthew 620 Foundation CO$281,289 Treasurer $27,230 $25,690 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2025 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 SC 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 default20th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted7th

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 (Elijah Melendez) 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 30 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 20th 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.