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

Charitable Holdings Ii

Executive Director / CEO

EIN 274296068
TX · NTEE T113
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mike Nellis, Executive Director / CEO ($24,570) against every comparable organization that fit the selection criteria — 13 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mike Nellis — reported title “ASST SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

13 organizations qualified on sector, size, and geography 13 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,776 total compensation of comparable organizations → $162,453 $24,570
$26,93210th
$28,46825th
$50,511Median
$65,27975th
$100,34490th
$24,570This org · 8th
p10$26,932
p25$28,468
p50$50,511
p75$65,279
p90$100,344
$24,570

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 TX 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
Lippincott Family Foundation AZ$4,518 Treasurer & Secretary (Thru 12/23) $27,677 $26,609 2024
Toledo Community Foundation OH$4,899 Secretary/treasurer Thru August 2024 $61,652 $65,279 2024
Soar Youth And Adult Choir CO$4,938 Music Director $1,800 $1,776 2023
La Frontera Conservation Fund TX$5,500 Vp/director $101,360 $101,360 2024
Say Hey Foundation Inc CA$5,556 Treasurer $43,588 $38,738 2023
Ea Holding NC$3,590 President And Ceo $48,900 $50,511 2024
Albert L Schultz & Janet A Schultz CA$5,884 Assistant Treasurer (From 5/30/24) $50,736 $43,797 2024
Actors' Equity Foundation Inc NY$3,449 Managing Director $106,581 $96,279 2024
Orange County Teachers Of The Year Award CA$3,350 Principal/president $188,191 $162,453 2024
The Molly Lawson Foundation Inc AZ$6,768 Secretary & Treasurer (Thru 12/23) (Non-voting) $29,610 $28,468 2024
Linda And G Arnold Kaufman MD$6,819 President & Public Dir. Until 07/24 $30,197 $28,223 2024
Faulkner University Foundation AL$6,900 President $48,780 $54,239 2023
Ccf Real Estate Holdings 2 CA$7,022 President $66,677 $57,558 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted38th

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 (Mike Nellis) 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 13 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,570 is reasonable (approximately the 8th 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.