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

Gordon Tubbs Residential Facility Inc

Executive Director / CEO

EIN 581737652
AR · NTEE E91Z
FY ending 2023-06-30
June 13, 2026

This analysis benchmarks the total compensation of James Green, Executive Director / CEO ($21,642) against every comparable organization that fit the selection criteria — 185 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: James Green — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

185 organizations qualified on sector, size, and geography 185 within the band form the benchmarked peer set.

Distribution of comparable compensation

$80 total compensation of comparable organizations → $1,450,342 $21,642
$4,88310th
$13,30125th
$29,846Median
$49,95575th
$85,28390th
$21,642This org · 39th
p10$4,883
p25$13,301
p50$29,846
p75$49,955
p90$85,283
$21,642

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 AR 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
Good Samaritan Nursing Center Inc MD$73,000 President/director $57,000 $47,409 2023
Hospital Central Services Inc PA$73,282 President $42,813 $36,893 2024
Topsfield-boxford Community Club MA$72,838 Shop Co-manager $8,566 $6,480 2025
Morgan Medical Center Foundation GA$72,687 Member/hospi $64,464 $56,010 2024
Multicultural Health Foundation CA$73,550 Executive Director $108,278 $80,794 2024
The Journey Collective Incorporated NC$74,099 President $8,200 $7,322 2024
North Miami Beach Medical Center In FL$71,916 Ceo $34,615 $28,929 2023
The Medical Foundation Of Wake Forest NC$71,862 Trustee & Treasurer $1,577,771 $1,450,342 2023
Roosevelt Memorial Healthcare MT$71,784 Ceo $8,230 $7,666 2024
Global Midwife Education Foundation MT$74,467 Executive Di $10,000 $9,590 2023
Jessie Trice Collaborative Inc FL$75,000 President & Ceo $10,812 $8,551 2025
Save The Cord Foundation AZ$71,005 Director/co-president $6,000 $4,986 2024
Wholistic Midwifery School Of So Ca CA$75,369 President $17,825 $13,301 2024
The Pages Of Our Communities MN$75,397 President $39,084 $33,372 2024
Whittier Street Health Center Realty MA$70,720 President/ceo $40,157 $32,103 2023
Cheyenne County Hospital & Health Center NE$70,574 Member $50,829 $48,636 2023
Holy Redeemer Active & Retirement Living PA$76,206 Board Member, President/ceo $23,945 $21,244 2023
Windom Area Hospital Foundation Inc MN$76,209 Business Development Director $43,444 $36,138 2025
Rochelle Community Hospital Foundation IL$76,211 Ceo $35,592 $30,237 2024
Lapaau Community Acupuncture HI$69,928 President, Clinic Director $20,963 $18,774 2021
Foundation For Design & Analysis Of NY$69,783 Exec Director (Current) $4,850 $3,787 2024
Neuro Vitality Foundation CA$76,637 Secretary $59,500 $43,252 2025
Cancer Wellness Spa Of Greater NY$76,775 President $42,000 $32,795 2024
Nevada Donor Network Foundation NV$69,156 President/ceo, Nevada Dono $40,295 $34,902 2024
Life Choices Maternity IN$68,970 Executive Di $100,942 $94,702 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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)33rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted55th

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 (James Green) 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 13, 2026, comparing compensation against 185 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,642 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 13, 2026.