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PeerBasis
Compensation Comparability Determination

Gls Legacy Inc

Executive Director / CEO

EIN 884402380
TX · NTEE F60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gary L Stallings, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,600 total compensation of comparable organizations → $91,441 $5,000
$6,17410th
$13,47225th
$25,847Median
$39,78775th
$60,45690th
$5,000This org · 7th
p10$6,174
p25$13,472
p50$25,847
p75$39,787
p90$60,456
$5,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Dutchess Arc Foundation Inc NY$30,091 Executive Director (Started 3/23) $51,546 $47,940 2023
Douglas Gardens Community Mental Health FL$29,374 Chief Executive Officer $8,167 $7,896 2023
Grace Abounds AR$31,164 Therapist- Executive Director $79,040 $91,441 2023
Arise CO$33,988 Executive Di $61,632 $59,079 2024
Virginia Crisis Intervention Team Coalition VA$34,160 President $12,000 $11,925 2023
Devereux Cleo Wallace CO$23,843 Chair, Treasurer, Trustee $33,001 $31,634 2024
Phoenix Houses Of New York Inc NY$36,699 President & Ceo $67,941 $61,374 2024
Colorado Veterinary Medical Association CO$22,426 Ceo $27,141 $26,017 2024
Still Wind Ministries Inc SC$38,207 Executive Director $14,830 $15,466 2024
C3 Pastoral Ministries Inc OK$38,321 Ceo $24,000 $27,199 2023
Sundown M Foundation WA$39,356 Executive Director $28,878 $25,847 2024
The Openminds Foundation CA$40,330 Executive Director $1,800 $1,600 2023
Ground For Growth Inc GA$41,154 President $5,000 $5,026 2024
Bloom In The Dark Inc TN$43,599 President Chairman $18,125 $19,608 2023
Resilience Across Borders Inc MD$44,588 Executive Director $15,608 $15,018 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted47th
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 (Gary L Stallings) 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 15 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 7th 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.