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PeerBasis
Compensation Comparability Determination

Compassion To Act Incorporated

Executive Director / CEO

EIN 461750146
NC · NTEE P62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debbie Gates, Executive Director / CEO ($61,167) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,664 total compensation of comparable organizations → $137,145 $61,167
$26,24010th
$50,21025th
$74,407Median
$94,49275th
$124,40390th
$61,167This org · 34th
p10$26,240
p25$50,210
p50$74,407
p75$94,492
p90$124,403
$61,167

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 NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
End Slavery GaGA $389,684$46,487 990
International Networks Of HeartsCA $383,527$61,948 990
Casa Of Lafourche IncLA $377,414$4,516 990
Food Yoga International IncDE $375,886$28,293 990
New York City District Council OfNY $369,950$133,700 990
Courageous And Free IncFL $407,934$26,156 990
Underground NeCT $408,097$76,224 990
Empowerment Collaborative OfNY $365,852$37,646 990
Share The Love Ocala IncFL $408,881$26,366 990
Hidden Water IncNY $414,681$136,270 990
Rivercross IncNC $358,879$78,600 990
Thistle And Bee Enterprises IncTN $417,650$126,266 990
Professional Christian Counseling STX $352,504$60,260 990
Connected Kids IncOK $342,444$137,145 990
Anti-human Trafficking IntelligenceNC $341,891$114,411 990
Swainqualla Safe IncNC $336,530$57,963 990
Tip Of Southern Nevada IncNV $444,032$98,008 990
Helping Establish Assistance ResourceCA $445,744$22,474 990
Advocates Victim Assistance Team OfCO $447,591$84,120 990
The Child Advocacy Center Of Carroll CountyNH $321,856$95,020 990
Copper River Basin Child Advocacy CenterAK $320,713$81,162 990
Lila Mae's HouseIA $319,375$71,569 990
Corries HouseMN $471,931$34,044 990
Childs PlaceMN $300,860$75,516 990
Instituto De Psicotraumatologia De Pr IncPR $477,403$91,112 990

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 NC 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 default34th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted31st

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 (Debbie Gates) 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 35 similarly situated organizations (Same NTEE sector (P62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,167 is reasonable (approximately the 34th 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). 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.