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PeerBasis
Compensation Comparability Determination

Restoring Justice

Executive Director / CEO

EIN 813279488
TX · NTEE I80
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Coker, Executive Director / CEO ($122,405) against every comparable organization that fit the selection criteria — 103 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Kevin Coker — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

103 organizations qualified on sector, size, and geography 103 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,222 total compensation of comparable organizations → $335,223 $122,405
$47,42810th
$69,77725th
$88,238Median
$106,66375th
$140,75490th
$122,405This org · 82nd
p10$47,428
p25$69,777
p50$88,238
p75$106,663
p90$140,754
$122,405

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
All For The Family Legal Clinic Inc CA$466,149 Managing Attorney Ceo $94,246 $81,356 2024
Triple Twelve Ministries Inc KY$461,984 Executive Director $85,231 $89,181 2025
University Student Legal Services NC$459,750 Attorney $128,596 $136,756 2023
Energy & Mineral Law Foundation KY$458,300 Executive Director $143,586 $154,216 2024
Steen Mountain Defenders OR$471,908 Ex Director $95,046 $88,238 2024
Access The Law OR$472,403 Excutive Director $113,377 $108,365 2023
South Alabama Volunteer Lawyers Program AL$455,874 Executive Director $70,449 $78,332 2023
Christian Legal Clinics Of Philadelphia PA$455,121 Executive Director $92,475 $92,190 2024
Innocent MI$452,829 President $88,000 $90,803 2024
Software Freedom Law Center Inc NY$478,107 Pres, Exec Dir, & Chairman $61,584 $54,198 2025
Casa Of Grant County Inc IN$448,126 Executive Director $67,097 $72,825 2023
Open Hands Legal Services Inc NY$443,206 Executive Director $107,981 $100,425 2023
Step Up To Justice AZ$488,880 Executive Director $90,176 $86,697 2024
Voices For Children Inc MD$438,297 Executive Director $84,342 $76,795 2025
Annapolis Immigration Justice Network Inc MD$437,410 Executive Director From June 2023 $52,613 $50,625 2023
Choosing Justice Initiative TN$436,697 President $101,093 $106,230 2024
Arizona Senior Citizens AZ$424,724 Interim Dire $103,514 $99,521 2024
The Liberty Initiative Inc AR$424,640 Executive Di $47,800 $53,713 2024
Student Legal Services NC$507,722 Director $174,472 $180,220 2024
Indian Legal Assistance Program MN$508,568 Executive Di $105,043 $101,087 2025
Gallia County Defense Attorney Corp OH$420,000 President $122,959 $130,192 2024
Inner Banks Legal Services NC$417,113 Excutive Dir $61,439 $63,463 2024
Szuba Guardian Care Solutions Inc FL$512,833 President $72,356 $67,952 2024
A Legacy Of Equality Leadership And Organizing WA$415,878 Executive Director $84,075 $75,249 2024
Florida Defense Lawyers Association FL$513,952 Non Voting M $76,900 $72,219 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 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 default82nd
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted79th

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 (Kevin Coker) 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 103 similarly situated organizations (Same NTEE sector (I80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $122,405 is reasonable (approximately the 82nd 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.