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PeerBasis
Compensation Comparability Determination

Ezra To Israel

Executive Director / CEO

EIN 844955411
VA · NTEE P60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of William Dillon, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 113 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

113 organizations qualified on sector, size, and geography 113 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,171 total compensation of comparable organizations → $131,898 $60,000
$18,05310th
$30,19525th
$48,641Median
$70,17275th
$88,41690th
$60,000This org · 68th
p10$18,053
p25$30,195
p50$48,641
p75$70,172
p90$88,416
$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 VA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Raw Ruth Anointed World MinistriesCA $366,361$15,203 990
The Giving ClosetWA $360,669$40,529 990
Family Promise Of The ChippewaWI $360,463$49,461 990
Movements Of Grace IncCA $367,690$86,866 990
Colorful Closets Of Amarillo IncTX $368,468$40,236 990
Nc National Guard Soldiers & AirmenNC $372,002$40,538 990
The Record's People For People Fund IncNY $373,259$30,352 990
Community Response Coalition Of Kentucky IncKY $379,634$8,106 990
Mainspring PortlandOR $347,627$75,391 990
The Piggyback FoundationOH $347,353$6,171 990
Lighthouse Of Oakland CountyMI $346,016$18,117 990
Goodwill Rescue Mission IncNY $381,900$13,890 990
DiakoniaCO $382,826$78,872 990
Elmhurst Walk-in Assistance NetworkIL $344,371$24,193 990
Christian Service Program InstituteLA $384,106$68,262 990
Rains County Good SamaritansTX $341,602$31,396 990
Gridiron Greats Assistance Fund IncIL $387,303$64,284 990
World Compassion Network IncIN $388,367$35,114 990
Shadow Buddies Foundation IncKS $337,530$91,977 990
Berkshire Dream Center IncMA $335,312$36,069 990
Murray Calloway Need Line Association IncKY $393,622$55,774 990
Manna House Ministries IncGA $332,369$30,546 990
Gainesville Community MinistryincFL $398,510$48,908 990
Love Light And MelodyCO $398,768$113,225 990
One Need IncGA $328,238$131,898 990

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 VA 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 default68th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted65th

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 (William Dillon) 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 113 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 68th 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.