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PeerBasis
Compensation Comparability Determination

The Mccoy House Extended Care For Women

Executive Director / CEO

EIN 270912601
MS · NTEE F21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Marsters, Executive Director / CEO ($22,326) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Denise Marsters — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,798 total compensation of comparable organizations → $427,206 $22,326
$21,15410th
$36,65825th
$51,211Median
$82,68975th
$104,16290th
$22,326This org · 13th
p10$21,154
p25$36,658
p50$51,211
p75$82,689
p90$104,162
$22,326

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 MS 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
Tri-county Community Partnership Inc NY$469,843 Former Director $58,500 $47,463 2023
Cobb Community Alliance To Prevent GA$473,070 Executive Director $56,000 $50,556 2023
Matthew's Hope Foundation Inc TX$453,413 Director & Executive Direc $96,000 $83,749 2024
National Asian Pac Am Fam Allied For CA$475,903 Executive Dir. $118,409 $89,170 2024
Uplift Youth Foundation CA$440,987 Executive Director - (Thru 5/2024) $63,497 $47,817 2024
Palmer Drug Abuse Program Of Lea NM$439,949 Trustee $100,697 $94,454 2024
Recover Wyoming WY$437,174 Executive Director $71,017 $68,280 2023
Mountain Top Cares Coalition Inc NY$436,347 Executive Di $88,336 $67,820 2025
Day At A Time Club Inc AZ$491,302 Vice President $25,555 $21,434 2024
Next Steps For Change Inc WI$494,760 Executive Dir. $113,863 $103,706 2024
Power Forward Inc MA$430,604 Director $42,290 $33,143 2024
Alcohol & Drug Abuse Council Of Delaware NY$430,396 Executive Dir. $48,827 $38,479 2024
Men Of Pa A HI$429,115 Executive Director $65,000 $50,752 2024
Eau Claire Sober Living Inc WI$499,750 President/ Executive Director $37,279 $33,953 2024
Life Challenge International CA$424,816 President $48,000 $36,147 2024
Community Prevention Services Inc NC$412,682 President $49,999 $46,386 2023
Dream Of Hattiesburg Inc MS$402,862 Excutive Director $84,768 $82,336 2024
Communities Confronting Substance Use & NJ$400,942 President $22,846 $18,315 2023
Partnership For A Drug Free Community Inc AL$391,838 Executive Director $59,301 $55,872 2024
Life Align Inc MI$390,123 Executive Di $102,064 $91,874 2024
Alcap AL$388,306 Executive Director $71,045 $66,937 2024
Addiction Solutions Corp IN$540,960 Executive Director $59,044 $54,302 2024
My Life Foundation Inc MD$385,986 President $32,180 $26,238 2024
What's Important Now Foundation OK$380,972 Executive Director $104,459 $100,313 2024
Lower Hudson Va Bldg & Construction NY$554,820 Executive Di $203,729 $160,551 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default13th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted13th

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 (Denise Marsters) 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 52 similarly situated organizations (Same NTEE sector (F21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,326 is reasonable (approximately the 13th 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.