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PeerBasis
Compensation Comparability Determination

Refal Inc

Executive Director / CEO

EIN 223106756
NJ · NTEE P20
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Earl Thomas, Executive Director / CEO ($44,734) against every comparable organization that fit the selection criteria — 729 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

729 organizations qualified on sector, size, and geography 729 within the band form the benchmarked peer set.

Distribution of comparable compensation

$305 total compensation of comparable organizations → $223,262 $44,734
$12,47210th
$25,96425th
$46,029Median
$69,92875th
$92,36490th
$44,734This org · 49th
p10$12,472
p25$25,964
p50$46,029
p75$69,928
p90$92,364
$44,734

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 NJ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Inclusive Oceania AllianceHI $200,500$3,275 990
Ministries Of Pastoral Care IncWA $200,458$4,492 990
Inspiring Tomorrows LeadersTX $200,582$72,108 990
Lichen HealthCA $200,779$91,295 990
Christmas Magic IncNY $200,181$5,949 990
Chen Teng Hsiu Compassion FoundationCA $200,181$43,315 990
Feeding People Through Plants NfpIL $199,826$71,959 990
Renew Life Center IncNJ $201,337$29,068 990
Alamance Citizens For A Drug FreeNC $201,440$57,317 990
Hope For The HopelessAZ $199,482$18,625 990
Connecticut Nurseryman's Foundation IncCT $201,614$16,657 990
Scottish Rite Research SocietyDC $201,857$13,066 990
Eagles Nest RanchCO $199,115$42,087 990
Volunteers In ServiceMI $201,970$47,539 990
Third Phase Christian CenterIN $198,870$44,082 990
Wheeling Forward IncNY $202,236$17,500 990
Klamath GrownOR $198,684$12,321 990
Seven Baskets Community Development CorporationOH $202,529$4,271 990
Destination Canal WinchesterOH $202,723$51,280 990
Life Factors MinistriesPA $198,228$105,595 990
Project OutpourNC $198,088$47,764 990
Washington African American Chamber Of CommerceWA $197,951$10,114 990
Basics In Milwaukee IncWI $203,191$59,845 990
The Still Place IncNC $203,343$36,408 990
Vineyard Community ServicesMN $203,346$12,757 990

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 NJ 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 default49th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted46th

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 (Earl Thomas) 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 729 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,734 is reasonable (approximately the 49th 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). 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.