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PeerBasis
Compensation Comparability Determination

Made To Shine Inc

Executive Director / CEO

EIN 923643324
MO · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Zachary Fay, Executive Director / CEO ($85,615) against every comparable organization that fit the selection criteria — 245 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Zachary Fay — reported title “PRESIDENT/TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

245 organizations qualified on sector, size, and geography 245 within the band form the benchmarked peer set.

Distribution of comparable compensation

$488 total compensation of comparable organizations → $274,014 $85,615
$16,45210th
$34,08025th
$61,919Median
$81,47475th
$122,11990th
$85,615This org · 78th
p10$16,452
p25$34,080
p50$61,919
p75$81,474
p90$122,119
$85,615

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 MO 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
Avatar Meher Baba Heartland Ce OK$454,591 Montgomerey $18,000 $19,267 2023
Firebase Movement MN$458,526 Director $82,848 $77,291 2024
Straight Street Revolution GA$459,052 Executive Di $52,708 $50,037 2024
Faith And Life Inc KS$459,272 Manager $35,817 $36,533 2024
The Isaiah 40 Foundation Inc VT$460,415 President $89,932 $85,463 2024
Clubhouse Ministries Inc TN$450,921 Secretary $44,999 $44,658 2024
Cways Home OR$449,235 Director $151,437 $132,779 2024
Hope In Jesus Ministries RI$448,854 Director $77,400 $68,266 2025
Blazing Trees TN$462,823 Chief Executive Officer $72,000 $73,566 2023
Wonders Of The Creator Inc FL$448,282 President $106,154 $94,154 2024
The Hinda Institute IL$463,408 Director $9,350 $8,679 2024
Blazing Hope Ranch TN$445,429 Board Member; Executive Director $17,500 $16,920 2025
Thrive Learning Centers CA$466,812 Executive Dir. $16,449 $13,410 2024
Agape Freedom Fighters TN$442,694 President $102,080 $98,696 2025
Pch Ministries Inc IL$441,209 Ceo $117,391 $108,964 2024
Theology Of Work Project Inc MA$470,409 Ceo & Director $73,997 $62,781 2024
Equipping Leaders For A Lifetime OR$470,664 Executive Di $79,200 $69,442 2024
Northwest B Annual Conference NC$471,871 President $500 $488 2024
City On A Hill Young Adult Apostolate MO$439,114 Executive Director (January - October) $70,518 $70,518 2024
The Lot Project SC$438,885 Executive D $45,250 $44,570 2024
Awaken The Dawn Inc FL$473,274 President $141,693 $125,676 2024
Lot318 CA$438,059 Ceo $32,987 $26,893 2024
The Earth Center Of Maanu Inc IL$437,973 It Director $11,250 $10,751 2023
True North Ministries Inc OK$437,611 Executive Dir. $65,417 $68,010 2024
Poiema Foundation Inc TX$473,946 Executive Di $74,138 $70,019 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default78th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted76th

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 (Zachary Fay) 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 245 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,615 is reasonable (approximately the 78th 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.