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PeerBasis
Compensation Comparability Determination

African Institute For Children Studies

Executive Director / CEO

EIN 872908072
AZ · NTEE I72
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Samuel Munyuwiny, Executive Director / CEO ($72,813) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Samuel Munyuwiny — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,026 total compensation of comparable organizations → $163,242 $72,813
$43,19310th
$58,06225th
$67,960Median
$82,83375th
$98,98490th
$72,813This org · 59th
p10$43,193
p25$58,062
p50$67,960
p75$82,833
p90$98,984
$72,813

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Prevent Child Abuse Oregon OR$285,797 Executive Dir. $95,708 $94,862 2024
Child Assault Prevention Project Of Washoe County NV$280,285 Executive Director $65,000 $67,747 2025
The Blue Ribbon Project MD$291,188 Presidednt&director $25,622 $26,322 2023
North Star Family Advocacy Center MN$279,355 Executive Dir. $106,000 $111,791 2024
Over The Rainbow PA$297,345 Executive Director $75,304 $80,150 2024
Edu4life AZ$300,636 Chief Executive Officer $65,943 $67,688 2024
Unsilenced Project Inc CA$302,540 President $38,640 $36,664 2023
Inheritance Adoptions TX$304,960 Executive Director $87,313 $93,219 2024
Celebrate Children Foundation WI$305,214 Executive Director $29,353 $32,719 2024
A Caring Place Child OH$310,505 Executive Di $52,192 $60,743 2023
Children's Advocacy Center TN$311,408 Executive Director $64,541 $70,542 2025
Windham County Safe Place Child Advocacy VT$259,817 Executive Director And Int $76,927 $82,640 2024
Fresno Child Abuse Prevention Council CA$311,555 Executive Director $106,181 $100,750 2023
Valley Of The Moon Children's CA$312,091 Director Of Programs $63,285 $60,048 2023
Family Nurturing Center Of Florida FL$259,042 Executive Di $87,307 $90,125 2023
Emma's House Bitterroot Valley - MT$314,213 Executive Director $103,286 $122,340 2023
Safe Harbor A Children's Justice Center WY$256,887 Executive Director $48,591 $55,535 2024
Great Plains Casa For Kids Inc TX$317,993 Executive Di $63,716 $68,026 2024
Hero House The Childrens Advocacy GA$248,817 Executive Direc $65,030 $69,788 2024
Exploited Children's Help Organization KY$322,500 Executive Director $80,089 $94,549 2023
First Judicial District Casa-gal Program MT$248,664 Executive Director $54,683 $62,913 2024
Casa Of The High Plains Inc TX$323,108 Executive Di $53,594 $57,219 2024
Family & Children's Council IA$247,648 Executive Director $78,000 $93,847 2023
Celestial Services Inc CA$325,974 Ceo $52,500 $48,385 2024
Sexually Abused Children's Relief KS$329,106 Executive Director $54,677 $63,046 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 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 default59th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted56th

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 (Samuel Munyuwiny) 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 64 similarly situated organizations (Same NTEE sector (I72), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,813 is reasonable (approximately the 59th 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.