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PeerBasis
Compensation Comparability Determination

Refuge Of Light

Executive Director / CEO

EIN 611623798
TX · NTEE I73
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Norma Mullican, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 374 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Norma Mullican — reported title “EXECUTIVE DIREC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

374 organizations qualified on sector, size, and geography 374 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $406,703 $45,000
$17,40910th
$37,24425th
$55,919Median
$76,14375th
$97,00690th
$45,000This org · 33rd
p10$17,409
p25$37,244
p50$55,919
p75$76,143
p90$97,006
$45,000

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 TX 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
Legal Services Clinic Of The Puerto Rican Community Inc FL$220,815 President $39,000 $37,708 2023
Arm Arm Inc VA$220,977 President $70,000 $69,563 2023
The Help MO$220,300 President $97,812 $103,566 2024
The Rise Partnership Inc NY$220,000 Director/president $68,554 $63,757 2023
Center For Alternative Dispute Resolutio MD$219,992 President & Ceo $14,400 $13,856 2023
Bennington County Association Against VT$221,558 Executive Dir. $59,660 $58,483 2025
4 The Children CO$219,757 Executive Director $57,589 $56,834 2023
Florida Justice Center Inc FL$221,688 Executive Director $50,401 $47,333 2024
Canadian County Casa Inc OK$221,936 Exec Director $67,667 $72,568 2025
Childrens Advocacy Center Of Guernsey County OH$222,174 Director $50,130 $54,647 2023
Heartland Casa NE$222,415 Executive Di $47,000 $49,233 2025
Georgia Conflict Center Inc GA$218,862 Employee-ceo $55,000 $55,284 2024
Casa Of Houston County Inc GA$218,780 Executive Di $79,590 $82,365 2023
Metro Milwaukee Mediation Services Inc WI$218,745 Executive Director/president $80,328 $86,343 2023
Star 6 Foundation CA$218,651 President $163,707 $141,317 2024
On My Grind Reentry Services Inc CA$218,608 President & Ceo $7,360 $6,541 2023
Texas District & County Attorneys TX$218,562 Executive Di $29,444 $29,444 2024
Haiti Prison And Rehabilitation Ministry TX$218,379 Chairman $9,150 $9,150 2024
Connecticut Center For Nonviolence CT$223,380 Executive Dir. $69,998 $67,549 2023
Apoyo Legal Migrante Asociado CA$223,565 President $41,798 $37,147 2023
Kim Logan Communications MI$224,139 President $24,000 $24,764 2024
Oklahoma Agriculture Mediation Program OK$217,000 Executive Dir. $103,544 $113,980 2024
Redirections Of Rockingham County NC$216,870 Executive Director $37,000 $39,348 2023
Oregon Executive Development OR$216,668 Executive Di $33,720 $31,305 2024
Community Mediation Of St Marys County Inc MD$216,436 Director $72,545 $66,054 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default33rd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted29th

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 (Norma Mullican) 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 374 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 33rd 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.