Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Circle City Relief Inc

Executive Director / CEO

EIN 271222411
IN · NTEE P60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Gay, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Gay — reported title “EXEC. DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,696 total compensation of comparable organizations → $124,332 $50,000
$17,00310th
$26,89425th
$42,436Median
$60,52575th
$81,60990th
$50,000This org · 64th
p10$17,003
p25$26,894
p50$42,436
p75$60,525
p90$81,609
$50,000

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 IN 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
Hidalgo Sin Fronteras AZ$238,167 Director $16,920 $15,431 2024
Paulys Project CA$236,942 President $66,425 $54,391 2024
Wright County Crisis Center MO$239,794 Manager $31,329 $32,395 2023
New Jersey Voluntary Organizations NJ$240,842 Executive Director $97,753 $82,762 2024
Hickory Nut Gorge Outreach Inc NC$241,226 Office Manager $37,500 $37,828 2023
Love Inc Of Douglas Co Lakes Area MN$234,241 Executive Di $63,159 $60,928 2023
First Step Back Home Inc MO$232,222 President $42,000 $43,429 2023
Partners In Outreach PA$244,646 Executive Di $17,980 $17,003 2024
Provisions Food Pantry And Thrift Store NH$229,954 Executive Director End 10/2024 $17,798 $15,584 2024
Gulf Coast Community Ministries Inc MS$229,480 Executive Director $27,978 $30,421 2023
Good Neighbors Inc KY$247,075 Exec Director $32,583 $33,195 2024
Project Hope MT$248,418 Executive Director $15,720 $16,543 2023
Palatka Christian Service Center Inc FL$224,972 Executive $23,555 $20,983 2024
Families And Individuals Sharing Hope MN$224,642 Executive Director $87,097 $81,609 2024
Hope Sanger CA$222,641 Ceo/president $32,500 $27,398 2023
Good Neighbors Of Blount County TN$253,975 Executive Director $45,000 $46,179 2023
Angel Heart Pajama Project AZ$220,442 Executive Di $60,000 $54,718 2024
Sergeants Benevolent Association NY$256,006 Controller $13,186 $11,632 2023
Feeding The Spirit PA$256,499 Executive Di $24,000 $23,366 2023
The Helping Hand Of Greater Little Rock Inc AR$257,350 Executive Director $42,000 $44,768 2024
Love Chatham NC$258,776 Executive Dir. $42,068 $42,436 2023
New Hope On The Last Frontier AK$214,863 Executive Director $62,047 $56,251 2024
Saint Francis Center Of The City Of Long CA$262,475 Executive Dir. $32,400 $27,314 2023
Tender Foundation Inc GA$211,147 Executive Director $24,000 $23,559 2023
Life Line Of Sampson County Inc NC$210,875 Executive Director $25,860 $25,338 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default64th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted59th

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 (Matthew Gay) 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 81 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 64th 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.