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PeerBasis
Compensation Comparability Determination

Statewide Independent Living Council

Executive Director / CEO

EIN 861029897
AZ · NTEE P82
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mellie Santora Adu, Executive Director / CEO ($37,596) against every comparable organization that fit the selection criteria — 116 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

116 organizations qualified on sector, size, and geography 116 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,173 total compensation of comparable organizations → $227,276 $37,596
$18,85810th
$42,41325th
$63,902Median
$81,15175th
$96,29990th
$37,596This org · 22nd
p10$18,858
p25$42,413
p50$63,902
p75$81,151
p90$96,299
$37,596

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
Central California Adaptive SportsCA $407,265$36,633 990
Respite Care Of CharlestonSC $405,701$100,792 990
Elderly Behavioral Wellness Services IncCA $403,884$10,774 990
Down Syndrome Partnership Of North TexasTX $414,776$88,250 990
Horses Of Hope Missouri IncMO $415,120$60,378 990
Hope North Carolina IncNC $417,537$78,075 990
Therapy Solutions Children's ServicesPA $418,205$41,461 990
Working WondersCA $418,412$73,948 990
Grand Prairie Job CenterAR $399,485$75,487 990
Horsepower Therapeutic RidingIL $399,093$69,279 990
Shenandoah County Search IncorporatedVA $419,767$56,536 990
Sacred GroundOH $420,314$83,954 990
Kids Mobility Network IncCO $398,036$119,645 990
North Carolina Down SyndromeNC $420,752$68,983 990
Choice Living CommunityTX $421,150$48,767 990
Disabilitysa Dba Fiesta EspecialTX $396,835$84,930 990
Legacy FarmsVA $396,346$60,238 990
Ultimate CareCO $424,440$49,272 990
The Arc Of Buncombe County IncNC $393,789$72,596 990
Parc Endowment FundFL $393,338$11,805 990
Independent Peer SocializationCA $392,676$93,737 990
Fresh Start Of San AngeloTX $392,337$64,904 990
Jeffrey FoundationCA $386,665$88,785 990
Nellie Byers Training Center IncLA $434,240$18,789 990
Wings Of Hope EquitherapyTX $435,486$60,392 990

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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted16th

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 (Mellie Santora Adu) 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 116 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,596 is reasonable (approximately the 22nd 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.