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PeerBasis
Compensation Comparability Determination

Drawing Near To God Inc

Executive Director / CEO

EIN 134210412
SC · NTEE X21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Poisson, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 320 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Rebecca Poisson — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

320 organizations qualified on sector, size, and geography 320 within the band form the benchmarked peer set.

Distribution of comparable compensation

$989 total compensation of comparable organizations → $222,589 $90,000
$15,97510th
$30,20725th
$53,405Median
$83,23375th
$114,34790th
$90,000This org · 81st
p10$15,975
p25$30,207
p50$53,405
p75$83,233
p90$114,347
$90,000

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 SC 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
Extraordinary Lutheran Ministries IL$244,093 Program Dire $110,546 $110,089 2023
World Carp Inc NJ$244,716 President/tr $140,000 $122,986 2024
Family Rescue Center CA$242,140 Executive Director $2,000 $1,699 2024
The Lighthouse Women's Center Inc AL$245,022 Director $42,624 $46,646 2023
First Baptist Church KS$242,047 Pastor $28,782 $30,594 2024
Eden House Of Thailand WA$241,621 Executive Manager $37,010 $32,602 2024
St Michael Orthodox Church NJ$241,620 Archpriest $16,250 $14,275 2024
The Vine Ministry Inc PA$241,591 Executive Director $37,080 $36,382 2024
New Jerusalem Missions KS$241,346 President/exec Dir $14,621 $16,000 2023
Addicts For Christ Inc AL$246,042 Director $16,900 $17,964 2024
Danny Hubbell Evangelistic Min TX$240,985 President $90,000 $88,579 2024
Los Angeles Immanuel Mission Church CA$240,968 Ceo $12,000 $10,196 2024
Alabaster Ministries Inc MO$240,740 Director $29,681 $31,844 2023
Bridge Ministries Of Laredo Inc TX$240,478 President $34,800 $35,263 2023
United Church In God In Christ MN$239,963 Pastor $44,200 $42,971 2024
Celestial Church Of Christ Providence Parish RI$247,173 Pastor $16,200 $15,284 2024
First Karen Baptist Church MN$239,742 Pastor $19,491 $18,950 2024
Galkin Evangelistic Ministries UT$239,653 President $124,200 $125,070 2024
Re-christ Ministries Inc AZ$239,591 Chairman, President $72,000 $70,142 2023
Christian Community Ministries Of Kershaw County SC$239,574 Director, Office Manager $21,918 $21,918 2025
Planting The Gospel Inc GA$247,698 Board Member $143,683 $142,147 2024
First Emmanuel Assembly Of God CT$248,053 Senior Pastor $69,984 $66,469 2023
Missionary Families Of Christ NJ$248,502 President $12,000 $10,542 2024
Mision De Candelilla TX$248,988 Executive Dir. $24,760 $24,369 2024
Iglesia De Dios Pentecostes Aposento Alto CA$238,061 Chief Executive Officer $36,000 $30,586 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2025 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 SC 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 default81st
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted79th

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 (Rebecca Poisson) 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 320 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 81st 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.