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PeerBasis
Compensation Comparability Determination

Moms Club

Executive Director / CEO

EIN 770125681
TX · NTEE P20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mary James, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mary James — reported title “Chairman, President and 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

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18,125 total compensation of comparable organizations → $98,867 $24,000
$23,00010th
$30,25725th
$39,307Median
$66,00075th
$69,64890th
$24,000This org · 19th
p10$23,000
p25$30,257
p50$39,307
p75$66,000
p90$69,648
$24,000

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
Baptist Center For Global Concerns TX$139,797 President $38,179 $39,307 2023
The Pat Green Foundation TX$127,906 Executive Director $67,650 $69,648 2023
Capernaum Inc TX$124,878 President $96,031 $98,867 2023
Dallas Kids First TX$150,321 Director, Bo $59,601 $61,361 2023
Medina County Food Pantry TX$123,585 Manager $21,488 $22,123 2023
Power House Recovery Center TX$151,253 Dir Treasurer $29,389 $30,257 2023
Texas Association Of Soccer Coaches TX$119,065 Chief Operat $18,125 $18,125 2024
Interrwellness Retreat Center Inc TX$156,721 President $23,000 $23,000 2024
La Voz Del Consolador TX$113,301 Media $30,000 $30,886 2023
Helping Hands Of Kilgore TX$162,622 Executive Dir. $33,000 $33,000 2024
Milagros Foundation TX$104,007 Executive Director $71,036 $71,036 2024
Encore Park Dallas TX$103,472 Interim Executive Director $30,000 $30,886 2023
Ifs Empowerment Center TX$171,941 President & Ceo $24,550 $24,550 2024
Deep Roots Ministries Inc TX$175,816 Executive Director $41,100 $42,314 2023
Dream Fund TX$177,171 Executive Director $66,000 $66,000 2024
Kaleidoscope Ministries TX$177,997 Executive Director $62,292 $62,292 2024
Testicular Cancer Foundation TX$184,198 Ceo $23,000 $23,000 2024
311 Ministries TX$184,586 Executive Director $64,160 $66,055 2023
Veteran Womens Enterprise Center TX$185,752 Ceo/founder $30,000 $30,886 2023
Intrepid Care TX$191,302 Barker $48,071 $48,071 2024
Inspiring Tomorrows Leaders TX$200,582 President & Ceo $67,000 $68,979 2023

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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted19th

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 (Mary James) 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 21 similarly situated organizations (Same NTEE sector (P20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 19th 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.