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PeerBasis
Compensation Comparability Determination

Mother Divine Institute

Executive Director / CEO

EIN 954721637
CA · NTEE V21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mahendrakumar B Thakar, Executive Director / CEO ($18,000) against every comparable organization that fit the selection criteria — 12 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mahendrakumar B Thakar — reported title “Priest”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

12 organizations qualified on sector, size, and geography 12 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,726 total compensation of comparable organizations → $175,267 $18,000
$8,20110th
$14,02625th
$35,941Median
$68,57875th
$98,85990th
$18,000This org · 42nd
p10$8,201
p25$14,026
p50$35,941
p75$68,578
p90$98,859
$18,000

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 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
Consortium Of Oklahoma Geographers Inc OK$47,264 Coordinator $11,727 $14,954 2023
Global Heritage Fund PA$41,383 President And Ceo $44,743 $50,190 2024
Society For Personality Assessment NY$41,118 Chief Executive Officer $5,634 $5,726 2024
Educational Research Analysts TX$34,413 President $6,640 $7,692 2023
Center For Human Services MD$29,045 President $12,152 $12,779 2024
Institute For Diversity And Civic Life TX$88,898 Executive Director $26,517 $29,837 2024
Minnesota Gerontological Society MN$93,441 Co-exec Dire $36,742 $42,044 2023
State Tax Research Institute DC$96,500 Director/president $71,239 $72,396 2023
Society For The Advancement Of MI$104,951 Secretary-tr $12,081 $14,441 2023
Police Data Accessibility Project Inc PA$104,978 Executive Director $60,000 $67,305 2024
St Francis Springs Columbarium And Memorial Garden Inc NC$112,560 Executive Director $89,904 $101,799 2025
Institute For Southern Studies Inc NC$112,670 Executive Dir. $146,471 $175,267 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted17th

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 (Mahendrakumar B Thakar) 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 12 similarly situated organizations (Same NTEE major group (V), nationwide + budget 0.5–2× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 42nd 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.