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PeerBasis
Compensation Comparability Determination

Rock Cf Foundation

Executive Director / CEO

EIN 134358351
MI · NTEE T120
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emily Schaller, Executive Director / CEO ($81,500) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Emily Schaller — reported title “PRESIDENT/CE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,516 total compensation of comparable organizations → $197,395 $81,500
$10,06610th
$22,22125th
$51,880Median
$71,69775th
$94,60890th
$81,500This org · 84th
p10$10,066
p25$22,221
p50$51,880
p75$71,697
p90$94,608
$81,500

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 MI 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
Texas Trust Gives TX$335,335 Executive Director $10,089 $10,066 2023
Kids In Need Distributors Inc MD$340,287 Treasurer $24,010 $21,748 2024
Simpson Foundation PA$326,523 President/ceo $15,859 $15,322 2024
Fox & Roachtrident Charities PA$325,955 President/trustee $74,188 $71,677 2024
Finn's Fighters Inc FL$346,041 President/exec. Dir. $40,778 $37,114 2024
Indy Foundation MN$322,800 President $11,000 $10,842 2023
Osprey Village Thrift Stores Llc SC$347,951 Executive Director $1,500 $1,516 2024
Down Syndrome Association Of Atlanta GA$320,700 Director $73,600 $71,697 2024
Creatives Want Change Inc NY$351,230 Director Of Programs $72,116 $65,000 2023
Portraits Of Hope Inc AL$315,906 Director And Manager $7,200 $7,536 2024
Building On Love Inc NY$357,354 Executive Dir. $112,006 $95,530 2025
Rasm Realtors Charitable Foundation Inc FL$311,543 Ceo $7,503 $6,829 2024
Social Venture Partners San Antonio TX$310,724 Executive Dir. $63,000 $62,859 2023
Erin Eickmeier Foundation MO$361,037 Executive Director $71,958 $76,020 2023
Savannah Smiles Inc LA$305,717 Executive Director $38,000 $40,539 2024
The Marcus Allen Foundation CA$297,468 President And Ceo $94,084 $78,710 2024
Hope Reigns Charity Foundation Inc CA$288,247 President $26,561 $22,221 2024
Grant Fuhr Foundation CA$288,111 Event Director $20,000 $16,732 2024
Help Our World One On One CO$391,357 Founder $9,000 $8,608 2023
Jamie's Dream Team PA$392,421 President $21,600 $20,869 2024
The Isaacs Foundation TN$276,448 President $16,800 $17,109 2024
Angela Stanford Foundation TX$274,306 Executive Dir. $53,750 $52,091 2024
Exodus Vision CA$271,629 President $20,833 $17,429 2024
Lakes Area United Way MN$271,036 Executive Dir. $66,522 $63,683 2024
Kol Yehuda Inc NY$401,362 President $74,378 $67,039 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default84th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted69th

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 (Emily Schaller) 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 61 similarly situated organizations (Same NTEE sector (T12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,500 is reasonable (approximately the 84th 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.