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PeerBasis
Compensation Comparability Determination

Mi Work Matters

Executive Director / CEO

EIN 831297627
MI · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly Rockwell, Executive Director / CEO ($68,077) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,308 total compensation of comparable organizations → $142,159 $68,077
$16,92510th
$24,75025th
$39,545Median
$68,48575th
$93,75290th
$68,077This org · 75th
p10$16,925
p25$24,750
p50$39,545
p75$68,485
p90$93,752
$68,077

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 MI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Human UtilityMI $335,162$142,159 990
The Lucas ProjectMI $317,067$49,418 990
Oasis Of Hope CenterMI $315,411$18,500 990
Tomas Venture Residence LtdMI $343,563$102,361 990
Southeastern Dispute Resolution SerMI $343,767$93,712 990
Life Line Ministries No 2MI $356,049$54,096 990
Michigan Sportsmen Against HungerMI $300,413$7,200 990
Education For Liberation NetworkMI $358,855$93,725 990
Northern Michigan Equine TherapyMI $298,479$65,000 990
Residents In Action LlcMI $361,832$25,000 990
Soaring UnlimitedMI $362,396$38,240 990
Core City Neighborhoods IncMI $368,318$39,327 990
Clara's HopeMI $372,046$20,514 990
Little Dresses For AfricaMI $281,013$30,000 990
My Place Center For Wellness IncMI $279,548$39,763 990
House Of Love AgencyMI $279,299$22,452 990
Fitkids360MI $270,407$24,000 990
ChristnetMI $270,188$51,477 990
United Way Of Clare CountyMI $269,212$17,296 990
Michigan Armed Forces Hospitality CenterMI $268,994$22,750 990
Grand Rapids Community OutreachMI $268,141$78,428 990
Love Inc Of The Greater LivingstonMI $392,813$45,894 990
We Care Foster Care IncMI $264,885$85,502 990
Way To The KingdomMI $251,260$93,990 990
Confident SoleMI $411,963$90,000 990

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 MI 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 default75th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted73rd

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 (Kelly Rockwell) 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 40 similarly situated organizations (Same NTEE sector (P20) + MI + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,077 is reasonable (approximately the 75th 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). 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.