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PeerBasis
Compensation Comparability Determination

Common Garments Ministry Inc

Executive Director / CEO

EIN 611344971
KY · NTEE P60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard A Reynolds, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 122 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Richard A Reynolds — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

122 organizations qualified on sector, size, and geography 122 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,710 total compensation of comparable organizations → $122,039 $6,000
$17,66010th
$29,61725th
$50,902Median
$69,30375th
$84,51290th
$6,000This org · 1st
p10$17,660
p25$29,617
p50$50,902
p75$69,303
p90$84,512
$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 KY 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
Mississippi Coats 4 Kidz MS$450,452 Executive Director $15,700 $16,275 2024
Everyone Matters Ministries CA$451,890 Executive Director $60,000 $49,648 2023
Common Ground Free Store OH$453,131 Executive Dir. $65,860 $64,927 2024
Coopersville Cares MI$453,398 Director $12,022 $11,550 2024
Poverty Reduction Services UT$446,091 Executive Director $111,038 $105,778 2024
Asa Cox Foundation OH$445,932 Director $24,653 $25,022 2023
Help Of Beaufort SC$445,702 Executive Director $61,758 $61,740 2023
Peace House Community MN$443,507 Dirctor Non Voting $92,009 $84,622 2024
Literacy Volunteers Of Somerset County NJ$458,723 Executive Director $88,250 $71,448 2025
Foothills Food Pantry NC$441,634 Coordinator $26,880 $25,852 2024
Good Neighbor Emergency Assistance Inc IA$462,999 Executive Director $41,023 $41,808 2024
Pdx Diaper Bank OR$464,235 Executive Director $44,280 $38,274 2024
Welcoming Home CA$465,368 Treasurer $22,501 $18,085 2024
Level Ground MN$431,499 President $19,164 $17,625 2024
Fenton Center Of Hope MI$470,277 Co-director $75,400 $72,438 2024
Coldwater Ministries Inc AL$425,750 Dir/vp/sec $46,500 $48,139 2023
The Michael E Thornton Foundation TX$475,602 Vice President $77,000 $71,692 2024
Family Promise Of Fulton GA$475,665 Executive Director $87,736 $82,111 2024
Burrito Brigade OR$424,867 Executive Di $55,800 $48,232 2024
Agape Pamoja Inc MO$424,630 Board Member $20,000 $19,717 2024
Powder River Energy Corporationfoundation Inc WY$476,784 Executive Director $47,617 $47,460 2024
Kaitlyns Kloset Mn MN$478,302 Executive Director $7,394 $7,001 2023
Families For Families NJ$480,510 Exeecutive Director $50,000 $42,779 2023
Seeds Of Faith Inc NH$482,919 Executive Director $56,000 $48,129 2024
Big Lake Community Food Shelf Inc MN$416,847 Executive Director $43,371 $39,889 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted1st

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 (Richard A Reynolds) 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 122 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 1st 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.