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PeerBasis
Compensation Comparability Determination

Institute For Liberal Values

Executive Director / CEO

EIN 863962987
TX · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Richmond, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,910 total compensation of comparable organizations → $146,091 $20,000
$16,94910th
$24,70925th
$53,010Median
$73,52075th
$98,09390th
$20,000This org · 14th
p10$16,949
p25$24,709
p50$53,010
p75$73,520
p90$98,093
$20,000

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

OrganizationStateTotal revenueTotal compSource
Outer Court Ministries IncTX $264,120$13,735 990
The Coming Home ProjectTX $262,355$16,473 990
S A HealsTX $259,654$30,886 990
And Then A New DayTX $257,633$66,920 990
Wings Of BlessingTX $272,552$48,000 990
Bluebirds Hope IncTX $275,551$82,000 990
Cmtm-children Matter The Most - Family Life CenterTX $276,484$39,130 990
The Oasis CenterTX $252,559$24,115 990
Beaumont Dream CenterTX $278,394$26,729 990
Global Pendulum IncTX $278,972$64,375 990
El Paso Civic Education OrganizationTX $279,518$114,560 990
Amarillo Area Mental HealthTX $246,960$50,230 990
Turner Leadership Strategies IncTX $246,470$54,650 990
Kingdom Servants IncTX $244,775$146,091 990
Citychurch Outreach Ministry MckinneyTX $285,475$23,931 990
Home Of Joseph FoundationTX $288,408$24,450 990
Familias Triunfadoras IncTX $238,486$12,869 990
Possum Kingdom Lake Volunteer FireTX $237,087$11,800 990
New Life For A New GenerationTX $235,533$24,709 990
Leadership Montgomery County IncTX $302,929$93,707 990
Step Onward FoundationTX $304,267$74,009 990
Lila Lane OutreachTX $225,282$49,418 990
Free The CaptivesTX $222,896$53,283 990
Magpies And Peacocks IncTX $308,677$23,499 990
Crisis Intervention Of Houston IncorporatedTX $220,297$72,068 990

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 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted14th

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 (Jennifer Richmond) 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 56 similarly situated organizations (Same NTEE sector (P20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 14th 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.