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PeerBasis
Compensation Comparability Determination

South Texas Christian Ministries

Executive Director / CEO

EIN 473177780
TX · NTEE T50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Diane Cosgrove, Executive Director / CEO ($37,380) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Diane Cosgrove — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,204 total compensation of comparable organizations → $451,734 $37,380
$13,63810th
$23,13925th
$58,232Median
$93,37975th
$120,03290th
$37,380This org · 39th
p10$13,638
p25$23,139
p50$58,232
p75$93,379
p90$120,032
$37,380

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
Gmr Foundation For Research & Educa CO$304,932 Executive Di $59,978 $57,494 2024
Keaton's Kindness Foundation Inc OK$309,106 Executive Director $50,000 $55,040 2024
Lili Gc Foundation Corp ID$297,604 Director $33,500 $35,626 2024
Red Apple Edco MO$321,457 Executive Director $92,678 $101,028 2023
George Lopez Foundation CA$288,848 Executive Director/secretary $171,000 $147,613 2024
Altadena Recovery Center CA$324,481 Ceo $21,975 $18,970 2024
Mission 2540 TX$326,719 President $97,805 $100,694 2023
International Access To Missions MO$326,977 President $71,886 $78,362 2023
Indianapolis Hebrew Congregation IN$283,012 Fnd Ex-officio & Ihc Exec $19,948 $21,651 2023
Weakley County Joint Economic Development Corporation TN$281,406 Ceo $185,000 $189,389 2025
The Nlg-nyc Chapter Foundation Inc NY$331,148 Volunteer Exec. Dir. $16,769 $15,148 2024
Amani Christian Community Development Corporation PA$279,582 Executive Director $44,950 $46,136 2023
Chair The Hope Inc ID$333,392 Executive Director $49,000 $53,648 2023
Riverpsykhe Inc CA$278,554 Director/pres. $20,800 $17,955 2024
Fay Ranches Community Foundation MT$277,456 Executive Dir. $135,000 $145,477 2024
Colorado Planned Giving Roundtable CO$276,100 Executive Di $84,216 $80,728 2024
Serbian United Benevolent Society CA$273,203 Secretary $4,200 $3,626 2024
3 To 1 Foundation TX$271,199 Foundation Director $62,792 $64,647 2023
Women4 Change Indiana Inc IN$343,433 Ceo $95,391 $100,564 2024
White Cane Foundation NE$267,094 Executive Director $50,000 $55,349 2023
Boardassist NY$345,655 Executive Director $435,634 $393,528 2024
Friends With Benefit Charity Events Inc NC$347,090 Executive Directorboard Member $18,800 $19,419 2024
Historic Paradise Foundation Nfp SC$347,501 Executive Director/vice Chair $92,500 $93,984 2025
Goods For Good DC$347,623 Executive Director $35,000 $30,704 2024
Spur Inc MA$348,193 Executive Director $70,888 $65,562 2023

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 default39th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted35th

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 (Diane Cosgrove) 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 82 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,380 is reasonable (approximately the 39th 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.