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PeerBasis
Compensation Comparability Determination

Good Shepherd Children's Home

Executive Director / CEO

EIN 581671343
TN · NTEE P32Z
FY ending 2024-11-30
June 9, 2026

This analysis benchmarks the total compensation of Randal Graby, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Randal Graby — reported title “ASSISTANT TREASURER/DIRECT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$681 total compensation of comparable organizations → $128,289 $6,000
$23,16010th
$41,97625th
$53,397Median
$69,96375th
$86,46490th
$6,000This org · 2nd
p10$23,160
p25$41,976
p50$53,397
p75$69,963
p90$86,464
$6,000

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 TN 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
Family Network Foundation Of North Texas TX$359,061 Executive Director $101,700 $96,782 2024
Little Lambs Ministry IL$353,511 President $73,650 $68,884 2024
Fostering The Family SC$373,249 Ceo $48,000 $47,639 2024
Foster Together MO$373,510 Executive Director $30,939 $31,175 2024
Worthdays VA$347,082 President/executive Direct $53,374 $49,028 2024
H3 Collective NC$381,162 Executive Director $105,000 $103,215 2024
Embrace Washington WA$342,430 Executive Director $80,842 $68,857 2024
Homes With Hope Inc TX$386,833 Executive Director $88,250 $86,464 2023
Foster The Village Inc WI$336,100 Executive Director $41,063 $40,798 2024
Northeast Foster Careinc PA$328,459 Executive Director $45,475 $44,417 2023
4points Family Services TX$328,192 Director Of Operations $76,667 $72,960 2024
Bighouse Inc AL$397,130 Executive Director $44,000 $46,558 2023
Annie C Courtney Foundation CT$326,404 Executive Director $55,000 $47,795 2025
Court Appointed Special Advocates Of Polk And Haralson Inc GA$324,195 Executive Director $55,000 $52,611 2024
Raise Montana MT$402,148 Executive Dir. $19,651 $20,152 2024
Route 21 WA$402,271 Executive Dir. $142,000 $120,948 2024
Downey Side Inc NY$321,106 President $31,515 $26,394 2025
Perfection Children Services TX$319,163 Executive Director $57,200 $56,042 2023
Muslim Foster Care Association MI$413,023 Executive Director $45,777 $46,278 2023
Fostering Hope Inc OK$422,956 Executive Director $65,000 $68,092 2024
Fostering Change For Children Ltd NY$427,029 Ceo&co-founder $144,950 $128,289 2023
Gf Adult Foster Care Homes Inc MI$427,576 President/ceo $87,750 $88,712 2023
Justice For Orphans Inc NY$289,490 Executive Dir. $54,299 $46,679 2024
Hunterdon Youth Services Inc NJ$437,926 Chief Executive Officer $65,919 $55,992 2024
Covenant Children's Home Inc FL$438,528 Executive Director $80,000 $73,609 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted0th

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 (Randal Graby) 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 51 similarly situated organizations (Same NTEE sector (P32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 2nd 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.