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PeerBasis
Compensation Comparability Determination

Contexticon Learning And Research Inc

Executive Director / CEO

EIN 043382124
MA · NTEE X83
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard M Harley, Executive Director / CEO ($102,000) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,033 total compensation of comparable organizations → $199,056 $102,000
$11,58910th
$29,30825th
$48,329Median
$87,96775th
$133,02890th
$102,000This org · 80th
p10$11,589
p25$29,308
p50$48,329
p75$87,967
p90$133,028
$102,000

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 MA 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
Prayer Stations Inc FL$360,841 President $7,500 $7,841 2024
Alexandrian Forum Inc Dba Watermark Gospel FL$353,356 President $88,800 $92,832 2024
Theology Matters Inc SC$350,248 Admin $40,178 $46,644 2024
Precious Present Truth Inc MD$350,000 President $78,077 $81,230 2024
Anglican House Media Ministry Inc CA$377,373 Ceo $24,000 $23,743 2023
Step Up To Life NE$345,833 Executive Director $91,500 $109,517 2024
Catholic Action For Faith And Family CA$342,444 President $84,000 $83,102 2023
China Gospel Depot Inc NJ$384,294 President $17,000 $17,389 2023
International Bible Association MO$385,910 President $65,000 $76,612 2024
Christ Church Media Inc MS$389,384 President $23,219 $29,628 2023
Fa Yuan Inc NY$393,005 President $6,000 $6,033 2024
Lamplighters International MN$393,453 Executive Director $121,957 $134,103 2024
Dream Mentors International Inc FL$330,206 President $31,200 $32,617 2024
Sunstone Education Foundation Incorporated UT$395,748 Executive Director $85,000 $99,670 2023
Search For The Truth Ministries MI$327,890 Executive Di $6,497 $7,463 2024
J17 Ministries Inc AZ$325,888 Ceo $72,221 $77,293 2024
Christianity Explored Usa TN$401,325 Ceo $151,419 $172,554 2025
Not By Works Inc CO$404,009 President $50,000 $54,929 2023
Eidos Christian Center CA$312,369 President/treas $75,500 $72,550 2024
Crazy Cool Family TX$312,117 President $150,000 $166,975 2024
Jewfolk Media Inc MN$412,904 Executive Director $116,083 $131,415 2023
The Jewish Learning Group Inc NY$307,347 Pres./dir. $28,000 $28,988 2023
Inspiration Books East Inc AL$418,389 Dir & President $40,200 $48,329 2024
Fundacion Ramon Pane Inc FL$304,158 Director $15,800 $16,517 2024
Faithtree Resources CA$301,860 Executive Director $75,000 $74,198 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default80th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted77th

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 (Richard M Harley) 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 35 similarly situated organizations (Same NTEE sector (X83), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $102,000 is reasonable (approximately the 80th 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.