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PeerBasis
Compensation Comparability Determination

Friends Of Children Of Mississippi

Executive Director / CEO

EIN 640442110
MS · NTEE B210
FY ending 2024-11-30
June 9, 2026

This analysis benchmarks the total compensation of Cathy Gaston, Executive Director / CEO ($231,749) against every comparable organization that fit the selection criteria — 724 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: Cathy Gaston — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

724 organizations qualified on sector, size, and geography 724 within the band form the benchmarked peer set.

Distribution of comparable compensation

$958 total compensation of comparable organizations → $1,962,886 $231,749
$123,24310th
$182,11125th
$273,337Median
$398,16975th
$537,79290th
$231,749This org · 40th
p10$123,243
p25$182,111
p50$273,337
p75$398,169
p90$537,792
$231,749

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 MS 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
Christendom Educational Corporation VA$37,077,060 President $412,489 $368,162 2023
Pathpoint CA$37,100,717 Ceo/president $265,630 $205,946 2024
Hebrew Academy For Special Children Inc NY$37,053,958 Ceo $472,413 $383,287 2024
Partners For Rural Impact Inc KY$37,041,008 President/ceo $173,387 $172,196 2023
The Harpeth Hall School TN$37,167,892 Head Of School $540,865 $510,460 2024
🔒 719 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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)32nd
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted37th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 724-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.