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PeerBasis
Compensation Comparability Determination

The Center For Biblical

Executive Director / CEO

EIN 200041399
MO · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Don Whitney, Executive Director / CEO ($6,400) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,044 total compensation of comparable organizations → $98,065 $6,400
$4,08610th
$5,70825th
$13,998Median
$31,54875th
$40,77890th
$6,400This org · 30th
p10$4,086
p25$5,708
p50$13,998
p75$31,548
p90$40,778
$6,400

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 MO 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
Chokhor Gepel Ling CA$19,438 Exec Dir/pre $5,700 $4,647 2023
Rts Foundation Inc MS$19,574 President $29,156 $29,780 2024
Ma Hadul Iman Ny Inc NY$19,163 President $15,601 $12,928 2024
Mike Ryan Ministries Inc TX$18,822 Presidentdirector $18,948 $17,895 2023
Puppets And Praise Ministries Inc WA$20,200 Treasurer $13,765 $11,302 2024
Grace Unleashed Inc MN$18,621 Pres,ceo, Treas $7,200 $6,524 2024
Jacobs Brothers Evangelistic PA$18,528 President $6,428 $5,879 2024
Relevant Ministry Inc MS$18,398 President $16,000 $16,825 2023
Soldiers For Christ Inc IN$18,363 Principal Officer $15,580 $15,067 2024
Christiania Lutheran Church Foundation MN$21,078 Director $30,000 $27,988 2023
Bronx Support Corporation NY$21,530 Secretary $37,263 $30,879 2024
Temple United Church Inc MD$17,214 Pastor $19,000 $16,771 2023
Baybrazil Inc CA$16,416 President/ce $110,000 $87,107 2024
The Shalem Institute OH$15,846 Executive Director $6,000 $5,828 2024
World Icc CA$23,478 Cfo $6,000 $4,751 2024
Restoration Ministries Inc CO$23,701 Pres/treasurer $38,160 $33,556 2024
New Mexico Family Action Movement NM$15,050 Executive Dir. $36,000 $35,509 2024
Thompsonkillebrew Fbo Fumc KY$14,976 Trustee $4,564 $4,630 2023
Iglesia Milagro De Dios Inc FL$23,877 Pastor $4,600 $3,963 2024
Utah Lighthouse Ministry Inc UT$24,208 President Of The Board, Director, Office Manager $41,600 $40,199 2023
Bryan Gray Ministries Inc NC$14,497 President $9,650 $9,414 2023
Fsf Church SC$24,408 Director $12,000 $11,481 2024
Transparent Heart Ministries - Thm WY$14,437 President And Member Board Of Directors $5,446 $5,348 2024
New Life Holding Corporation CO$14,400 Director $7,713 $6,983 2023
Play To Learn Ministries MO$14,248 President $1,103 $1,044 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default30th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted30th

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 (Don Whitney) 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 40 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,400 is reasonable (approximately the 30th 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.