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PeerBasis
Compensation Comparability Determination

Roc Recovery Center Inc

Executive Director / CEO

EIN 832588884
OR · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Doug Gould, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 254 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

254 organizations qualified on sector, size, and geography 254 within the band form the benchmarked peer set.

Distribution of comparable compensation

$949 total compensation of comparable organizations → $231,342 $60,000
$14,84510th
$29,04425th
$49,929Median
$78,71075th
$107,43590th
$60,000This org · 60th
p10$14,845
p25$29,044
p50$49,929
p75$78,710
p90$107,435
$60,000

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 OR 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
Mastery Foundation CA$227,716 Exec Dir & Vp $94,965 $88,302 2024
Walk On Water Ministries Of Central Florida Inc FL$227,335 Director $27,850 $28,173 2024
Zions Bridge GA$227,221 President $18,000 $19,489 2024
The Waterboyz For Jesus Inc MD$228,432 President & Ceo $68,673 $69,135 2024
Nebraska Lutheran Outdoor Ministries Fdn NE$226,962 Executive Director/treasurer $13,909 $16,109 2024
Lydia's Place Inc PA$228,673 Executive Vice President $45,523 $48,885 2024
Inspired Life Inc IA$228,783 President $51,906 $61,200 2024
R3stored OR$226,478 President $4,490 $4,623 2023
Christians For Impact Usa Inc DE$229,724 President $75,000 $81,414 2023
Better Life Ministries CO$225,551 Executive Director $17,700 $18,276 2024
Reformed Communion TX$224,399 Vida House $78,000 $86,500 2023
Love Inc Of Metro Tampa Inc FL$224,289 Executive Director $49,400 $51,449 2023
Msaada Architects Inc OH$223,172 Executive Director $55,000 $62,729 2024
Powerhouse Ministries Inc TN$222,929 President & $14,296 $16,659 2023
The Sabbath Life Corp OK$232,762 Executive Director And Pastor $68,000 $80,630 2024
Reach South Texas TX$232,997 Chairman $12,000 $12,926 2024
Harvest Seminary Inc CA$233,013 Trustee $48,009 $44,641 2024
Stepping Stone Ministry Inc TX$233,265 House Manager $36,000 $39,923 2023
Local Church Evangelism Inc ME$233,486 President $40,000 $44,404 2023
Tend CA$221,560 President & $115,118 $110,203 2023
Network Of Iowa Christian Home Educators IA$234,317 Executive Dir. $36,000 $42,446 2024
Prayvine FL$221,250 President $96,667 $100,676 2023
San Gabriel Valley Budhistic Assoc Inc CA$221,218 Ceo $14,400 $13,390 2024
Prayer Power Ministries Inc TX$220,263 Executive Director $61,400 $68,092 2023
Global Peace Women WA$235,403 President $30,833 $30,604 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default60th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted57th

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 (Doug Gould) 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 254 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 60th 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.