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

Rawtools Inc

Executive Director / CEO

EIN 462012871
CO · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Martin, Executive Director / CEO ($59,900) against every comparable organization that fit the selection criteria — 220 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: Michael Martin — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

220 organizations qualified on sector, size, and geography 220 within the band form the benchmarked peer set.

Distribution of comparable compensation

$892 total compensation of comparable organizations → $217,622 $59,900
$13,07810th
$27,06825th
$47,636Median
$74,12275th
$99,22290th
$59,900This org · 64th
p10$13,078
p25$27,068
p50$47,636
p75$74,122
p90$99,222
$59,900

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 CO 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
Webster Men Of Courage Inc LA$203,025 Director $60,000 $68,901 2023
Child Evangelism Fellowship Eastern Pennsylvania PA$203,630 Director $36,081 $37,524 2023
Harry Wilson Ministries Inc OK$203,876 President $80,000 $89,233 2024
Shepherding The Nations CA$201,635 Intern'l Dir $61,300 $53,619 2024
Rogers Public Education Foundation AR$200,270 Executive Di $52,500 $61,543 2023
Underground House Of Prayer SD$206,489 President $15,667 $18,032 2023
The 102 Project NE$206,598 Executive Di $40,000 $43,580 2024
True Daughters Inc NC$206,637 President $68,958 $74,308 2023
Christian Healing Network CO$206,697 Executive Dir. $32,815 $31,052 2025
The Profound Treasury Dharma Foundation Inc NY$198,750 Treasurer & Executive Director $12,000 $10,984 2024
Camp Christian Of Northeast Oklahoma Inc OK$198,689 Executive Director $38,796 $44,552 2023
New Life Christian Center Inc IN$198,595 Pastor President $6,000 $6,599 2023
Limestone County Churches Involved AL$207,703 President $14,958 $16,369 2024
Workforce Chaplaincy CA$197,484 Chief Executive Officer $139,100 $121,670 2024
Project Trust Inc NJ$197,359 President $118,560 $107,228 2024
Current Of Tampa Bay Inc FL$208,514 President $11,200 $10,658 2024
Arise Wellness CA$209,159 President $45,000 $39,361 2024
The Kings Men PA$196,549 Officer $59,559 $60,164 2024
Transformation Ministries Inc CO$209,269 Dir Of Educatn $17,107 $16,616 2024
Bent-tree TX$209,456 Director $108,000 $112,667 2023
Community Kids MI$196,132 Mission/vision Director $44,800 $48,224 2023
Compassion Counseling TN$196,114 Director $50,000 $53,239 2024
Peregrino Hermitage Ltd CO$195,414 President $24,000 $24,000 2023
The Tent Inc TN$195,225 Executive Director $39,996 $43,844 2023
Faith At Work Inc IA$210,587 Executive Director $114,490 $130,735 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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)64th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted61st

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 (Michael 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 220 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,900 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.