Compensation Comparability

This analysis benchmarks the total compensation of Michael, Executive Director / CEO ($48,071) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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.

Organization	State	Total revenue	Total comp	Source
Veteran Womens Enterprise Center	TX	$185,752	$30,886	990
311 Ministries	TX	$184,586	$66,055	990
Testicular Cancer Foundation	TX	$184,198	$23,000	990
Inspiring Tomorrows Leaders	TX	$200,582	$68,979	990
Kaleidoscope Ministries	TX	$177,997	$62,292	990
Dream Fund	TX	$177,171	$66,000	990
Deep Roots Ministries Inc	TX	$175,816	$42,314	990
Backpack Friends Incorporated	TX	$207,581	$85,405	990
Ifs Empowerment Center	TX	$171,941	$24,550	990
Ebby Halliday Foundation	TX	$216,943	$50,000	990
Daughters Of The Most High God	TX	$218,340	$66,920	990
Michael Rowan Ministries Inc	TX	$218,704	$96,939	990
Circle Of Hope Community Center	TX	$219,688	$45,000	990
Helping Hands Of Kilgore	TX	$162,622	$33,000	990
Crisis Intervention Of Houston Incorporated	TX	$220,297	$72,068	990
Free The Captives	TX	$222,896	$53,283	990
Lila Lane Outreach	TX	$225,282	$49,418	990
Interrwellness Retreat Center Inc	TX	$156,721	$23,000	990
Power House Recovery Center	TX	$151,253	$30,257	990
Dallas Kids First	TX	$150,321	$61,361	990
New Life For A New Generation	TX	$235,533	$24,709	990
Possum Kingdom Lake Volunteer Fire	TX	$237,087	$11,800	990
Familias Triunfadoras Inc	TX	$238,486	$12,869	990
Baptist Center For Global Concerns	TX	$139,797	$39,307	990
Kingdom Servants Inc	TX	$244,775	$146,091	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:

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	54^th
Total compensation (D + F), as reported (no adjustments)	56^th
Reportable pay only (column D), adjusted	56^th
All sources (D + E + F), adjusted	51^st

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

The compensation of the Executive Director / CEO (Michael) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 41 similarly situated organizations (Same NTEE sector (P20) + TX + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $48,071 is reasonable (approximately the 54^th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].