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PeerBasis
Compensation Comparability Determination

Rockdale Emergency Relief Fund Inc

Executive Director / CEO

EIN 510195410
GA · NTEE P600
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra Jackson Lett, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra Jackson Lett — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,262 total compensation of comparable organizations → $133,850 $40,000
$17,86010th
$29,47325th
$46,697Median
$65,29175th
$88,12290th
$40,000This org · 40th
p10$17,860
p25$29,473
p50$46,697
p75$65,291
p90$88,122
$40,000

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 GA 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
Abrahams House WA$266,383 Director $83,000 $78,102 2023
Hebrew Free Loan Association Of Washington State WA$265,618 Executive Director $38,200 $34,914 2024
Saint Francis Center Of The City Of Long CA$262,475 Executive Dir. $32,400 $29,405 2023
Love Chatham NC$258,776 Executive Dir. $42,068 $45,685 2023
Church Response SD$274,777 Pantry Manager $21,546 $24,992 2023
The Helping Hand Of Greater Little Rock Inc AR$257,350 Executive Director $42,000 $48,195 2024
Val Verde Border Humanitarian Coalition TX$276,259 Foundation Mgr. $63,807 $65,158 2024
Feeding The Spirit PA$256,499 Executive Di $24,000 $25,155 2023
Sergeants Benevolent Association NY$256,006 Controller $13,186 $12,523 2023
Good Neighbors Of Blount County TN$253,975 Executive Director $45,000 $49,714 2023
Apron Inc KY$281,811 President $21,000 $23,712 2023
Alzheimer's Outreach Center GA$282,549 Agency Direc $24,716 $26,119 2023
A Place For Grace Ministries Inc FL$284,078 Director $51,470 $49,361 2024
Project Hope MT$248,418 Executive Director $15,720 $17,810 2023
Good Neighbors Inc KY$247,075 Exec Director $32,583 $35,736 2024
Elmington Elevates Inc TN$286,774 Executive Di $94,714 $101,634 2024
The Women Of My Hope Inc LA$287,046 Ceo $50,048 $57,921 2023
Progressive Maryland Inc MD$287,634 Executive Director $111,625 $109,683 2023
Reveal Resource Center TX$288,015 Executive Di $35,000 $34,820 2025
Partners In Outreach PA$244,646 Executive Di $17,980 $18,305 2024
Greater Spartanburg Ministries Inc SC$289,922 Exec. Dir. $104,645 $111,448 2024
Loving Bottoms Diaper Bank IL$291,396 Executive Director $29,655 $30,642 2023
Hickory Nut Gorge Outreach Inc NC$241,226 Office Manager $37,500 $40,724 2023
New Jersey Voluntary Organizations NJ$240,842 Executive Director $97,753 $89,098 2024
Wright County Crisis Center MO$239,794 Manager $31,329 $34,875 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2025 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 GA 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 default40th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted36th

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 (Sandra Jackson Lett) 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 92 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 40th 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.