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

Marriage And Relationship Education Center Inc

Executive Director / CEO

EIN 505715605
MD · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Gilford, Executive Director / CEO ($47,508) against every comparable organization that fit the selection criteria — 199 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

199 organizations qualified on sector, size, and geography 199 within the band form the benchmarked peer set.

Distribution of comparable compensation

$197 total compensation of comparable organizations → $289,176 $47,508
$11,73110th
$23,78225th
$47,130Median
$73,21675th
$93,51990th
$47,508This org · 51st
p10$11,731
p25$23,782
p50$47,130
p75$73,216
p90$93,519
$47,508

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 MD 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
Research Support Fund MA$171,417 Board President $37,776 $35,268 2024
Education In Dance And NJ$170,931 Vice President $191,743 $177,862 2024
Solvang School Education Foundation CA$170,182 President & Ceo $18,000 $15,732 2025
Lohan School Of Shaolin NV$169,986 Corporate Officer $41,875 $44,897 2023
The Home Team - Miami Inc FL$173,584 Director $79,425 $77,519 2024
Fem Empowerment Movement CA$168,811 Secretary $104,168 $93,451 2024
Independent Television Festival Inc MN$174,027 Ceo/executive Director $16,667 $17,616 2023
Los Medanos College Foundation CA$174,647 Director - Lmc President (July -Dec) $25,994 $24,009 2023
Sc Ag-in-the-classroom Fund SC$167,533 President $72,480 $78,559 2024
Jewels Academy IA$174,974 President $39,582 $45,027 2024
Tennessee Advocates For Planned TN$175,276 Executive Di $95,771 $104,588 2024
Church Leadership Development TX$175,460 President $76,920 $82,301 2023
Delaware Careplan Inc DE$166,166 Executive Director $15,149 $15,410 2024
Friends Of Transit AZ$176,478 Executive Director $90,000 $89,926 2024
Lectica Inc Fka Dev Test Svs MA$176,554 Pres, Treas, Clerk $51,193 $49,206 2023
Unity Foundation ME$177,085 Ceo/chairman $86,544 $92,694 2023
The Spark Inc KS$164,994 Executive Director $64,231 $74,222 2023
Arts Align All Inc WI$164,616 President $40,838 $44,310 2024
Literacy Lubbock TX$178,019 Executive Director $75,328 $78,286 2024
Epoch Public Media Seattle WA$164,046 President $4,779 $4,445 2024
Curenfwithjack GA$179,333 President $62,500 $65,290 2024
American Diplomacy Foundation CT$179,500 President And Secretary $155,795 $156,246 2023
Lincoln-way High School Foundation IL$179,721 Executive Di $60,000 $61,284 2024
Monroe County Bar Center For Education NY$181,226 Executive Director - Thru Dec 2024 $17,320 $15,841 2025
Estes Park Learning Place Inc CO$182,902 Executive Director $56,156 $55,944 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default51st
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted45th

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 (Amy Gilford) 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 199 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,508 is reasonable (approximately the 51st 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.