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PeerBasis
Compensation Comparability Determination

Furnished By Grace Inc

Executive Director / CEO

EIN 861499485
TX · NTEE P99
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Michele Smith, Executive Director / CEO ($3,600) against every comparable organization that fit the selection criteria — 179 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

179 organizations qualified on sector, size, and geography 179 within the band form the benchmarked peer set.

Distribution of comparable compensation

$332 total compensation of comparable organizations → $264,719 $3,600
$3,68610th
$10,61725th
$23,478Median
$40,86675th
$65,26890th
$3,600This org · 9th
p10$3,686
p25$10,617
p50$23,478
p75$40,866
p90$65,268
$3,600

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
Friendship First Inc NY$43,429 Executive Director $38,992 $35,223 2023
Illinois Masonic Outreach Services IL$43,260 Grand Secretary $8,542 $8,154 2024
Community Home Health & Hospice WA$43,063 Co - Exec Dir. $22,500 $19,560 2024
Arapahoe Senior Center NE$43,062 Secretary/treasurer $18,498 $19,319 2024
Gods Storehouse MI$43,817 President $10,800 $10,545 2025
Positive Circle TX$42,753 Co-exe Director $24,640 $23,933 2024
Polack Adult Day Center WA$42,466 Ceo $65,540 $56,977 2024
American Outreach Foundation CA$42,434 President $8,213 $6,886 2024
Marshall Road Inc MA$44,652 President And Ceo $63,709 $57,232 2023
Episcopal Church Home & Affiliates Inc NY$44,690 President & C.e.o. $29,230 $25,647 2024
The Dream Catcher Foundationinc CA$41,718 Executive Di $12,621 $10,582 2024
The Hub Resource Center Inc TX$45,439 President & Sec $16,486 $16,486 2023
Family And Community Services Of OH$41,263 Exec Director $2,132 $2,193 2024
Northeast Care Center Inc OH$41,200 Executive Director $19,128 $20,253 2023
The Hamels Foundation Inc MO$45,689 Chief Operations Officer $15,000 $15,882 2023
Presbyterian Homes And Services KY$41,085 President/ceo $2,126 $2,283 2023
Union Towers Senior Citizens Inc MA$40,791 Executive Director $18,937 $16,524 2024
Dorothys Daugther CA$40,698 Ceo $32,400 $27,166 2024
Edinburgh Usa Pro-am Foundation MN$40,648 Chairman/gambling Manager $13,500 $12,953 2024
Olean-bradford Ymca Foundation Inc NY$40,552 Ceo, Secretary $9,047 $8,173 2023
The Roo Crew SC$40,507 Director $17,760 $18,522 2023
Center For Justice & Freedom Inc NY$40,462 President $291,667 $255,917 2024
The Esther Jeanette Shumpert Walker SC$40,413 Ceo/presiden $193,204 $201,496 2023
Altruisity Foundation Inc FL$40,173 Executive Director / Secretary $96,000 $87,570 2024
Artemis Endeavor Inc NY$40,002 Executive Director $24,980 $21,918 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 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 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted7th

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 (Michele Smith) 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 13, 2026, comparing compensation against 179 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,600 is reasonable (approximately the 9th 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 13, 2026.