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

Mining The Truth

Executive Director / CEO

EIN 454451013
TX · NTEE S80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ray Sturdivant, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$804 total compensation of comparable organizations → $164,974 $90,000
$9,69710th
$25,07425th
$54,187Median
$79,61075th
$105,16590th
$90,000This org · 82nd
p10$9,697
p25$25,074
p50$54,187
p75$79,610
p90$105,165
$90,000

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 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
Kumu Kahua Theatre Inc HI$305,302 Managing Dir $73,780 $66,035 2024
Send Musicians To Prison TN$306,358 President $68,100 $73,673 2023
Neighbors Plus MI$309,345 Exec Dir $51,008 $54,187 2023
Sporting Clays For Charity Inc NJ$310,030 Treasurer $875 $804 2023
Gentlemens League TN$310,707 Executive Director $9,305 $10,067 2023
Birmingham Bloomfield MI$297,753 Executive Di $101,606 $104,842 2024
Families First Of Monroe County Inc WI$296,528 Executive Director $54,765 $58,866 2023
Hillsboro Economic Development Corp ND$295,915 Business Manager $8,093 $9,141 2023
Professional Firefighters Of Lake County Local 3990 FL$313,013 President $16,817 $15,793 2024
Spectrum Of Findlay Inc OH$294,496 Executive Di $13,750 $14,989 2023
Volunteer Center Of The Lehigh Valley PA$294,103 Ceo $78,409 $78,168 2024
Most Worshipful Prince Hall Grand Lodge Of Tn TN$292,452 Grand Master $12,000 $12,610 2024
New York Credit Union Foundation NY$321,776 President / Ceo $4,771 $4,310 2024
The Lutheran Service Society Of New York NY$285,829 Executive Director $71,926 $66,893 2023
Mcleod Alliance MN$285,813 Director $66,511 $65,700 2024
Open Arms Rape Crisis Center & Lgbt Services TX$284,932 Executive Director $64,126 $66,020 2023
Greater Cheyenne Foundation WY$284,004 Secretary $47,245 $50,575 2024
Columbus Rotary Foundation Inc OH$283,453 Secretary $1,438 $1,567 2023
Florida District Of Kiwanis FL$326,209 Secretary/executive Direct $76,350 $71,703 2024
Onevirginia2021 Foundation VA$281,741 Executive Di $95,833 $92,502 2024
Friends Of The Trail WA$281,741 President, Executive Director, Director $101,285 $88,316 2025
The Wednesday Club Of St Louis MO$327,754 Executive Director $52,271 $56,981 2023
Helping Florence Flourish SC$327,942 Executive Dir $103,540 $111,173 2023
Annie's List Training And Engagement Fund TX$328,787 Deputy Director $120,500 $124,059 2023
Baton Rouge Early Childhood Education LA$331,440 Executive Director $21,333 $23,483 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 default82nd
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted75th

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 (Ray Sturdivant) 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 77 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 82nd 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.