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PeerBasis
Compensation Comparability Determination

Sol Of The Cities

Executive Director / CEO

EIN 920631173
MN · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mario Wimberly, Executive Director / CEO ($47,000) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mario Wimberly — reported title “KEY EMPLOYEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $95,857 $47,000
$2,12310th
$9,66925th
$22,554Median
$44,35775th
$62,16790th
$47,000This org · 76th
p10$2,123
p25$9,669
p50$22,554
p75$44,357
p90$62,167
$47,000

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 MN 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
Pathway Learning Center MN$88,150 Managing Director $55,465 $53,874 2024
Crosswalk Teen Center MI$86,718 Executive Director $5,000 $5,074 2024
Strictly Soccer Futbol Club Inc FL$83,564 President $2,300 $2,124 2024
Inspire S-ve Inc NY$91,587 Director Of Cfc $19,698 $17,497 2024
Community Transitions Inc MD$91,593 Ceo $25,016 $22,990 2024
Victor Cruz Foundation Inc NJ$82,121 Executive Director $30,000 $26,329 2024
Reach Center CA$93,302 Presidentdirector $2,500 $2,122 2024
United For Youth Nfp IL$93,472 Scout Executive $17,335 $16,753 2024
Kaulu I Ka Pono Academy HI$81,165 Secretary $67,220 $57,634 2025
Happiness Through Horses CO$94,375 Executive Director $6,135 $5,953 2023
Leaving The Streets Ministries Inc MA$96,213 President $39,700 $36,104 2023
Reborn Minds Inc GA$97,343 Executive Director $32,880 $32,498 2024
Rebuild Yourself Inc FL$77,795 Secretary $1,648 $1,522 2024
Clay Soper Memorial Fund Inc MA$97,683 President $25,000 $22,736 2023
Make Momma Proud IL$99,223 President $3,400 $3,383 2023
Northern Lights Youth Services Inc ND$99,473 Executive Director $24,000 $26,655 2023
Urban 360 CA$99,700 President $25,600 $22,372 2023
Back 2 Basics Ministry TX$100,975 President $27,027 $26,576 2024
Camp Journey Nw WA$101,664 Non-voting Board Member $33,472 $29,458 2024
Royal Youth Dance Ensemble Incorporated TN$73,153 Executive Director $9,000 $9,574 2023
Serious Ju Ju Skate Works Inc MT$71,814 Executive Director $27,725 $29,378 2024
The Outstanding Youth Awards SC$103,945 Oya Founder & Executive Director $10,033 $10,289 2024
Pure Productions Inc TX$103,993 Director, President $94,688 $95,857 2023
Camp Quest Inc SC$104,105 Executive Director $76,378 $78,326 2024
Tfd Soccer Limited NY$104,726 Treasurer $11,308 $10,341 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted74th

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 (Mario Wimberly) 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 58 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,000 is reasonable (approximately the 76th 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.