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PeerBasis
Compensation Comparability Determination

Joshua And Caleb Ministries Inc

Executive Director / CEO

EIN 113427128
PA · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of William D Brown, Executive Director / CEO ($44,791) against every comparable organization that fit the selection criteria — 185 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: William D Brown — reported title “CHAIRMAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

185 organizations qualified on sector, size, and geography 185 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,529 total compensation of comparable organizations → $156,546 $44,791
$16,82010th
$25,56125th
$38,314Median
$65,09675th
$87,09490th
$44,791This org · 59th
p10$16,820
p25$25,561
p50$38,314
p75$65,096
p90$87,094
$44,791

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 PA 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
Jewish Center And Federation Of The NY$155,588 Executive Director (Part Year) $18,795 $17,031 2023
City Of Zion Church MD$155,928 Pastor $65,275 $61,195 2023
Saul To Paul Ministries IN$155,939 Director $28,844 $29,626 2024
Culturebound Inc OR$157,370 Exectuive Director $55,200 $48,642 2025
Blue Ocean Faith CA$152,755 Executive Director $124,669 $107,951 2023
Apache Youth Ministries Inc AZ$152,287 Program Coordinator $43,390 $41,845 2023
Jay Eberly Ministries Inc IA$151,928 Director $57,147 $60,945 2024
Ministerio Internasional Puert NJ$151,578 President $41,600 $37,245 2023
One Accord Ministries CO$151,007 Office Manager $28,000 $26,923 2023
Cbs Lebanon Inc TX$150,137 President & Ceo $102,000 $102,315 2023
International Ethiopian Evangelical Church Germantown MD$160,973 Pastor $24,058 $22,554 2023
Biblical Nouthetic Ministries NY$149,599 Sec/treas $33,800 $29,748 2024
Tom Farrell Evangelistic Ministries Inc NC$161,436 Exec Dir $18,000 $18,116 2024
Ministerio Internacional Evangelio MA$149,224 President $32,600 $28,534 2024
The Living Word Outdoor Drama Inc OH$162,084 Executive Di $35,360 $37,556 2023
Onesimus Ministry CA$162,845 Rev. & President $43,680 $37,822 2023
Frontline Ministries Inc SC$162,941 President $42,000 $43,938 2023
Tommy Bates Ministries Inc KY$147,112 President/trus $14,000 $15,083 2023
Uk Usa Ministries TX$163,586 Director $21,000 $20,461 2024
Chinese Outreach CA$163,643 Program Producer $32,246 $27,121 2024
David Crain New Life Ministries TX$146,736 President $34,054 $33,179 2024
New Sower Christian Church Cor NY$146,635 Teacher Minist $28,300 $25,644 2023
Trowbridge Ministries AZ$146,613 President $32,299 $30,255 2024
Friends Church Extension Fund OR$146,565 Treasurer $10,000 $9,045 2024
Palisades Church A Nj Nonprofit Cor NJ$146,305 President $40,000 $35,813 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default59th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted58th

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 (William D Brown) 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 185 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,791 is reasonable (approximately the 59th 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.