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PeerBasis
Compensation Comparability Determination

3ca Inc

Executive Director / CEO

EIN 134284712
OH · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jc Church, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jc Church — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,500 total compensation of comparable organizations → $228,622 $3,000
$22,59210th
$27,83925th
$42,000Median
$74,62075th
$90,62790th
$3,000This org · 0th
p10$22,592
p25$27,839
p50$42,000
p75$74,620
p90$90,627
$3,000

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 OH 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
St Raphael Center Inc OH$170,171 President $60,000 $60,000 2024
Mercy Manor Inc OH$141,047 Executive Director $25,000 $25,000 2024
Biblical School Of World Evangelism OH$134,689 President $31,325 $31,325 2024
Friends Of The Bridegroom Inc OH$133,642 President $228,622 $228,622 2024
Equipping Ministries International Inc OH$194,290 Secretary Non Voting $20,736 $20,736 2024
Rhoda Wise Shrine Inc OH$196,343 President Ceo $27,040 $27,839 2023
One Heart Ministries Inc OH$200,941 President $87,462 $90,045 2023
Open Arms Hispanic Ministries OH$201,312 Executive Di $74,620 $74,620 2024
Galilean Theological Center OH$201,550 President $42,000 $42,000 2024
Beneath The Shade OH$113,486 Executive Dir. $79,000 $81,333 2023
Arch Ministries OH$209,863 President $31,200 $31,200 2024
Healing Rain Ministries OH$213,203 President $27,600 $28,415 2023
Vox Populi Mariae Mediatrici OH$214,386 Treasurer $23,830 $23,830 2024
Cups Cafe Inc OH$214,460 Executive Di $49,167 $50,619 2023
Grow Churches Inc OH$218,456 President $10,500 $10,500 2024
Spirit And Truth OH$221,152 President $91,500 $91,500 2024
Brian Adams Ministries OH$233,478 President $51,000 $51,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted0th

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 (Jc Church) 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 17 similarly situated organizations (Same NTEE sector (X20) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 0th 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.