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PeerBasis
Compensation Comparability Determination

Graces Of Gurleyinc

Executive Director / CEO

EIN 473579735
AL · NTEE S20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Howard, Executive Director / CEO ($45,200) against every comparable organization that fit the selection criteria — 244 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

244 organizations qualified on sector, size, and geography 244 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,256 total compensation of comparable organizations → $151,069 $45,200
$16,16910th
$32,59625th
$53,481Median
$71,68175th
$86,84990th
$45,200This org · 41st
p10$16,169
p25$32,596
p50$53,481
p75$71,681
p90$86,849
$45,200

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

OrganizationStateTotal revenueTotal compSource
The Des Moines Urban ExperienceIA $222,601$18,201 990
Nikwasi InitiativeNC $221,763$89,570 990
Up Community Services IncMI $221,417$20,813 990
Centre South Main Streets IncMA $221,175$66,904 990
Discover The Real West VirginiaWV $223,964$90,160 990
Community Services UnitedCA $220,114$42,390 990
Logan County Tourism BureauIL $218,666$41,179 990
Mosaic Community Builders IncGA $218,412$44,674 990
Blackjack Water Association IncMS $217,820$15,822 990
The Huub IncNJ $226,750$26,731 990
The Weatherford SquareTX $217,135$93,554 990
The Rhode Island Organizing ProjectRI $216,804$73,171 990
El-shaddai Refuge Homes Community Development CorporationNV $216,313$10,263 990
Melanin Market IncFL $228,279$38,008 990
Bridgton Community CenterME $215,817$47,265 990
Dynamic Community Development CorporationFL $229,047$36,053 990
Newport News Green Foundation IncVA $229,111$63,500 990
Corporate Volunteer Council Of AtlantaGA $215,015$86,975 990
Allen Ame Neighborhood Preservation & DevelopmeNY $214,996$60,505 990
Cascade Residential IncFL $229,585$67,726 990
Build GalvestonTX $230,106$107,374 990
Leadership Pasadena IncCA $214,359$30,027 990
Community Realignment Education ProgramCA $230,414$72,249 990
Haverhill Heritage IncNH $214,079$26,496 990
Midwest Education And Community OutreachWI $214,069$41,315 990

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 AL 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 default41st
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted38th

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 (Denise Howard) 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 244 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,200 is reasonable (approximately the 41st 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.