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PeerBasis
Compensation Comparability Determination

Step Up To Life

Executive Director / CEO

EIN 202388617
NE · NTEE X832
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lincoln Murdoch, Executive Director / CEO ($91,500) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,041 total compensation of comparable organizations → $166,309 $91,500
$8,99710th
$24,35325th
$39,675Median
$75,52975th
$111,36890th
$91,500This org · 82nd
p10$8,997
p25$24,353
p50$39,675
p75$75,529
p90$111,368
$91,500

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 NE 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
Catholic Action For Faith And Family CA$342,444 President $84,000 $69,431 2023
Precious Present Truth Inc MD$350,000 President $78,077 $67,867 2024
Theology Matters Inc SC$350,248 Admin $40,178 $38,971 2024
Alexandrian Forum Inc Dba Watermark Gospel FL$353,356 President $88,800 $77,561 2024
Prayer Stations Inc FL$360,841 President $7,500 $6,551 2024
Dream Mentors International Inc FL$330,206 President $31,200 $27,251 2024
Contexticon Learning And Research Inc MA$362,393 President $102,000 $85,220 2024
Search For The Truth Ministries MI$327,890 Executive Di $6,497 $6,235 2024
J17 Ministries Inc AZ$325,888 Ceo $72,221 $64,577 2024
Anglican House Media Ministry Inc CA$377,373 Ceo $24,000 $19,837 2023
Eidos Christian Center CA$312,369 President/treas $75,500 $60,615 2024
Crazy Cool Family TX$312,117 President $150,000 $139,506 2024
China Gospel Depot Inc NJ$384,294 President $17,000 $14,529 2023
The Jewish Learning Group Inc NY$307,347 Pres./dir. $28,000 $24,219 2023
International Bible Association MO$385,910 President $65,000 $64,009 2024
Fundacion Ramon Pane Inc FL$304,158 Director $15,800 $13,800 2024
Christ Church Media Inc MS$389,384 President $23,219 $24,754 2023
Faithtree Resources CA$301,860 Executive Director $75,000 $61,991 2023
Fa Yuan Inc NY$393,005 President $6,000 $5,041 2024
Lamplighters International MN$393,453 Executive Director $121,957 $112,042 2024
Sunstone Education Foundation Incorporated UT$395,748 Executive Director $85,000 $83,274 2023
Christianity Explored Usa TN$401,325 Ceo $151,419 $144,167 2025
Not By Works Inc CO$404,009 President $50,000 $45,893 2023
Ewtn Publishing Inc AL$281,154 Chairman, Ceo & Governor $33,200 $34,333 2023
Jewfolk Media Inc MN$412,904 Executive Director $116,083 $109,796 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default82nd
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted88th
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 (Lincoln Murdoch) 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 34 similarly situated organizations (Same NTEE sector (X83), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $91,500 is reasonable (approximately the 82nd 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.