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PeerBasis
Compensation Comparability Determination

Grace Beyond Borders Nwi Inc

Executive Director / CEO

EIN 371733603
IN · NTEE P40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marcus M Martin, Executive Director / CEO ($27,667) against every comparable organization that fit the selection criteria — 186 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Marcus M Martin — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

186 organizations qualified on sector, size, and geography 186 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,837 total compensation of comparable organizations → $141,507 $27,667
$19,63810th
$33,99125th
$51,552Median
$67,31375th
$83,61090th
$27,667This org · 18th
p10$19,638
p25$33,991
p50$51,552
p75$67,313
p90$83,610
$27,667

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
Mid Shore Community Mediation MD$355,111 Executive Di $59,375 $52,638 2023
United Families Nonprofit Corporation SD$355,352 Executive Director $28,219 $28,685 2024
Village-connect Inc CA$355,988 Executive Dir. $74,250 $60,798 2023
East Gate Ministries VA$352,857 President / Director $97,883 $89,621 2023
First Option Care Inc GA$358,509 Executive Dir. $49,488 $47,185 2023
Angels On Patrol Inc AZ$350,851 Executive Director $73,591 $67,113 2023
Heart Of Grant County OR$360,618 Executive Director $70,000 $58,331 2025
African Girls Hope Foundation Inc GA$348,994 President $32,750 $31,226 2023
James Samaritan LA$348,641 Executive Director $45,000 $45,640 2024
Texas Community Counseling TX$347,313 Executive Director $7,318 $6,742 2024
Los Angeles Pregnancy Services Inc CA$362,937 Exec. Direct $78,709 $62,600 2024
Adoption Solutions Of Arizona AZ$364,339 President $35,500 $32,375 2023
Pregnancy Resource Connection Inc CO$365,381 Executive Dir. $60,000 $52,991 2024
Hilltown Village MA$366,393 Development Director $26,588 $22,006 2024
Nurturepa Inc PA$367,905 Board Member $9,000 $8,053 2025
Lumpkin County Family Connection GA$339,834 Exec Directo $43,607 $39,344 2025
Beyond Pregnancy Care Inc FL$338,985 Executive Director $70,542 $61,037 2024
Created With Purpose Of West Texas TX$371,110 Executive Di $24,000 $22,765 2023
Belong VA$371,203 Executive Di $97,648 $86,840 2024
Kids In Need Supportive Services NM$372,872 Director $52,000 $53,035 2023
Answers For Life AZ$336,652 Executive Director $28,347 $25,110 2024
The Circle Family Center CA$336,461 Director $45,677 $36,329 2024
The Children And Family Connection AL$335,749 Executive Director $49,737 $49,491 2024
The Nest Frsc WA$335,588 Ceo $7,183 $5,923 2024
Dwell - Lycoming County PA$374,640 Executive Director $64,178 $58,948 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 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 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 default18th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted17th

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 (Marcus M Martin) 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 186 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,667 is reasonable (approximately the 18th 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.