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PeerBasis
Compensation Comparability Determination

Employment Law Center Of Maryland Inc

Executive Director / CEO

EIN 851738414
MD · NTEE I80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph W Gibson, Executive Director / CEO ($152,786) against every comparable organization that fit the selection criteria — 119 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Joseph W Gibson — reported title “MANAGING ATTORNEY & BOARD PRE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

119 organizations qualified on sector, size, and geography 119 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,270 total compensation of comparable organizations → $348,384 $152,786
$47,35610th
$78,05325th
$98,853Median
$128,26275th
$151,58290th
$152,786This org · 91st
p10$47,356
p25$78,053
p50$98,853
p75$128,262
p90$151,582
$152,786

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 MD 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
Massachusetts Academy Of Trial Attorneys MA$702,191 Executive Director $162,820 $152,010 2024
Court Appointed Special Advocates Of Walker County TX$702,312 Executive Director $70,845 $73,626 2024
Nashville Conflict Resolution Ctr TN$692,981 Frmr Exec Di $74,800 $84,099 2023
Lawyers Clearinghouse On Affordable MA$691,772 Executive Director $110,445 $103,112 2024
1851 Center For Constitutional Law OH$707,119 Executive Director $180,000 $203,922 2023
🔒 114 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2023 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 MD 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 default91st
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted89th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 119-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.