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PeerBasis
Compensation Comparability Determination

Rockwall Grace Center For Family &

Executive Director / CEO

EIN 463528080
TX · NTEE P40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Walker, Executive Director / CEO ($100,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,108 total compensation of comparable organizations → $125,112 $100,000
$11,78710th
$23,17025th
$43,402Median
$57,22775th
$82,72190th
$100,000This org · 93rd
p10$11,787
p25$23,170
p50$43,402
p75$57,227
p90$82,721
$100,000

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.

OrganizationStateTotal revenueTotal compSource
Texas Grandparents Raising Grandchildren IncTX $276,570$36,910 990
Hope Spring CommunityTX $274,799$10,461 990
Beltway 8 South Crisis PregnancyTX $284,207$54,611 990
The Forward FoundationTX $290,161$125,112 990
Two Lives ChangedTX $264,522$13,777 990
Southern Sudan Mission IncTX $297,124$43,402 990
Carsons VillageTX $309,758$59,842 990
Healing Thine Hearts MinistriesTX $246,148$45,361 990
In The City For GoodTX $316,769$50,508 990
Tates PlaceTX $318,493$22,340 990
Leon County Domestic Violence Advocates IncTX $328,270$80,775 990
Center For Mighty Marriages And Families IncTX $216,120$84,018 990
Texas Community CounselingTX $347,313$7,108 990
Pregnancy Help Center Of Williamson CountyTX $206,654$41,481 990
Created With Purpose Of West TexasTX $371,110$24,000 990

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 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 default93rd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted93rd

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 (Mary Walker) 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 15 similarly situated organizations (Same NTEE sector (P40) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,000 is reasonable (approximately the 93rd 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.