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PeerBasis
Compensation Comparability Determination

Make A Difference Endowment Inc

Executive Director / CEO

EIN 873917633
AL · NTEE T30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bishop Vanable H Moody Ii, Executive Director / CEO ($182,459) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Bishop Vanable H Moody Ii — reported title “PRESIDENT/ EXECUTIVE DIREC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$407 total compensation of comparable organizations → $243,364 $182,459
$2,32910th
$11,30825th
$27,739Median
$44,10975th
$94,83690th
$182,459This org · 96th
p10$2,329
p25$11,308
p50$27,739
p75$44,109
p90$94,836
$182,459

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 AL 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
Boyd Family Foundation Inc GA$24,471 Director/secretary $21,408 $19,353 2024
Albi Fund Institute And Lab CA$24,309 President & Ceo (As Of 12/1/2024) $25,798 $20,029 2024
Pawhuska Public School Foundation Inc OK$24,644 Treasurer $2,600 $2,650 2023
David E Smith Family Foundation Inc CA$24,201 Vp/ceo/treas. $5,806 $4,507 2024
Edenburt Charitable Fund WA$24,782 Treasurer $23,010 $18,522 2024
Ncf Corporation FL$25,000 Former Director/president $42,642 $37,080 2023
Steel Founders' Society Foundation IL$25,112 Executive Vice President $44,119 $38,997 2024
Spring Grove Commercial Club MN$25,127 Gambling Manager $3,000 $2,665 2024
Kr Fund Inc MD$25,146 President & Public Dir. Until 07/24 $30,197 $25,383 2024
Goldman Family Foundation PA$23,737 Assistant Secretary $10,675 $9,571 2024
Leonard And Diane Sherman Family IL$23,334 Treasurer $80,133 $70,830 2024
Order Of The Eastern Star Of Utah UT$25,613 Worthy Grand $1,500 $1,421 2023
Iue Cwa Local 81359 Inc NY$25,810 Co-chairman $500 $407 2024
Providence Animal Center Foundation PA$25,836 Executive Director $8,213 $7,581 2023
Norman And Judith Jo Kreiss Family Fdn CA$25,866 Treasurer $3,000 $2,329 2024
Shirley And Robert Raymer Supporting CA$23,072 Assistant Treasurer $50,736 $39,389 2024
Community Hospice Foundation NC$23,065 Director $1,826 $1,697 2024
Zimmerli Foundation Inc SC$25,966 Director $44,976 $42,186 2024
Belle & Isidor Eisenberg Family Support MI$22,879 Treasurer $26,189 $24,304 2024
Southwestern Foundation TX$22,791 Trustee & President $155,488 $143,970 2023
Robert And Eileen Sill Family Foundation OH$26,365 Assistant Secretary $37,656 $36,918 2023
Jimmie Heuga Legacy Foundation For Ms CO$22,127 Exec Director, Secretary $30,000 $26,627 2023
J Bruce Brolsma Educational Trust IA$26,901 Co-trustee $2,000 $2,027 2023
Caro Community Hospital Endowment MI$21,954 President & Ceo $99,518 $92,353 2024
Tupper Family Foundation NJ$21,944 Trustee $6,184 $4,964 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Bishop Vanable H Moody Ii) 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 71 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $182,459 is reasonable (approximately the 96th 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.