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PeerBasis
Compensation Comparability Determination

Fountain Project Foundation Inc

Executive Director / CEO

EIN 861122775
CA · NTEE E70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Angela G Madonia, Executive Director / CEO ($40,200) against every comparable organization that fit the selection criteria — 125 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

125 organizations qualified on sector, size, and geography 125 within the band form the benchmarked peer set.

Distribution of comparable compensation

$119 total compensation of comparable organizations → $331,050 $40,200
$19,39810th
$58,66625th
$90,123Median
$118,19975th
$160,68890th
$40,200This org · 19th
p10$19,398
p25$58,666
p50$90,123
p75$118,199
p90$160,688
$40,200

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 CA 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
National Interprofessional Initiative On CO$377,253 Top Mgmt Official-ind Cont $129,875 $148,480 2023
Smiles Of Faith Inc OK$377,545 Executive Di $50,000 $63,760 2024
Hill Country Mission For Health TX$378,290 Executive Director $98,010 $116,892 2023
Pender Alliance For Total Health NC$378,664 Executive Director $80,000 $98,556 2023
River Street Education Inc VA$379,457 Director $6,644 $7,648 2023
Lamalama Ka Ulu Inc HI$380,831 President $4,000 $4,270 2023
Mile In My Shoes MN$371,876 Executive Director (Through August 2024) $66,166 $75,714 2024
Conectinc NY$371,731 Exec Director $75,000 $78,485 2024
New Mexico Chronic Disease NM$384,591 Executive Di $95,314 $122,227 2023
Yankton Rural Area Health Education SD$367,253 Executive Di $28,370 $36,260 2024
Montanas Peer Network MT$365,967 Executive Dir. $83,269 $103,948 2024
Athens Area Diaper Bank Inc GA$388,623 Executive Dir. $26,564 $30,932 2024
Kentucky Health Departments Assn KY$363,838 Executive Director $82,308 $105,432 2023
Options For Women East MN$363,109 Executive Director $76,498 $90,123 2023
Confluence Public Health Alliance MT$362,814 Executive Director $93,960 $117,294 2024
Women For Healthy Rural Living ME$391,371 Executive Dir. $37,440 $43,417 2024
Abstinence Coalition ME$391,684 Exective Director $87,000 $100,888 2024
Scch Fitness Center Inc IN$361,128 Director $51,750 $65,067 2023
Peggy Lillis Foundation NY$393,876 Executive Director $110,000 $115,112 2024
Healthy Community Coalition ME$359,679 Former President $50,167 $58,175 2024
Carefirst Carolina Foundation SC$359,527 Foundation D $10,500 $13,060 2023
Healthy Island Project Inc ME$394,898 Executive Di $80,000 $92,770 2024
National Nurse Practitioner Residency CT$356,680 Executive Director $188,381 $210,590 2023
The Annie Appleseed Project FL$354,438 President $53,000 $56,174 2025
People Advocating Recovery Inc KY$353,644 President $95,000 $118,199 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default19th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted23rd
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 (Angela G Madonia) 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 125 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,200 is reasonable (approximately the 19th 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.