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PeerBasis
Compensation Comparability Determination

Raphaels Refuge Inc

Executive Director / CEO

EIN 742881665
TX · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Therese Marcak, Executive Director / CEO ($12,660) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Therese Marcak — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,336 total compensation of comparable organizations → $255,917 $12,660
$5,62510th
$11,62625th
$30,305Median
$50,94975th
$96,36890th
$12,660This org · 28th
p10$5,625
p25$11,626
p50$30,305
p75$50,949
p90$96,368
$12,660

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
Communities Helping Each And Everyone Reach Success Incorporate OH$26,461 Program Director $12,926 $13,294 2024
Nature Ninos NM$28,011 President $10,600 $11,070 2024
Mobc-boscobel Inc TN$29,154 Secretary $16,502 $17,340 2023
Community Action Foundation Of OR$24,211 Executive Director $10,051 $9,331 2023
Little Hearts International Inc NY$23,553 Executive Director $60,000 $54,201 2023
Lutheran Mission Society San Diego CA$30,915 Missionary Director $135,418 $116,897 2023
Mckenzie Community Develoment Corporation OR$31,093 Executive Director $40,000 $37,135 2023
Southeast Community Services Inc LA$22,591 Board Member $6,225 $6,655 2024
Saving Jane Inc NV$21,202 Pres, Secty $2,400 $2,336 2024
The Life Enrichment Center Of Wake NC$20,747 Executive Di $20,848 $22,418 2022
American Legion Department Of Maine ME$18,316 Board Member $3,313 $3,221 2024
Impactlives Inc MN$18,114 President $75,000 $74,085 2023
Fort Wayne Rescue Mission IN$37,564 Former Ceo $40,226 $41,191 2024
Friends Of Abilities First MO$37,795 Executive Di $35,133 $36,132 2024
Vocal-ny Action Fund Inc NY$38,650 Co-executive Director $43,682 $39,460 2023
Athletes Services Network America TX$39,192 Commissioner $25,200 $24,477 2024
Altruisity Foundation Inc FL$40,173 Executive Director / Secretary $96,000 $87,570 2024
Center For Justice & Freedom Inc NY$40,462 President $291,667 $255,917 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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 default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted11th

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 (Therese Marcak) 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 18 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,660 is reasonable (approximately the 28th 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.