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PeerBasis
Compensation Comparability Determination

Ywam - Arctic Mercy Inc

Executive Director / CEO

EIN 202580288
AK · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gs Smith, Executive Director / CEO ($58,446) against every comparable organization that fit the selection criteria — 123 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

123 organizations qualified on sector, size, and geography 123 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,046 total compensation of comparable organizations → $152,550 $58,446
$4,91810th
$10,03825th
$24,262Median
$43,90475th
$70,55190th
$58,446This org · 84th
p10$4,918
p25$10,038
p50$24,262
p75$43,904
p90$70,551
$58,446

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 AK 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
Dignity San Francisco Inc CA$72,496 Adminstrator $11,738 $10,602 2023
Jamey O Graham Ministries SC$73,360 President $8,700 $9,493 2023
Arise Shine Ministries TX$72,090 President $18,388 $19,239 2023
Leaders For Christ Inc MI$74,152 President $16,973 $17,799 2024
Eagle Summit Healing Center Inc WI$71,500 Executive Director $32,337 $35,324 2023
Embrace Equine Ministry ID$71,181 President/ce $36,000 $38,907 2024
Iglesia Principio Nuevo New Begining AZ$70,705 Pastor $27,768 $27,131 2024
Steve Gray Ministries Inc MO$75,092 President $59,400 $63,918 2024
Noble Maritime Ministries WA$75,330 President $76,400 $69,493 2024
The Sentinels Les Sentineltes MA$70,235 President $30,215 $26,874 2025
Free To Worship Ministries AZ$76,099 Board Member $4,322 $4,223 2024
Cross Culture Ministries Inc CO$69,562 Chairman/pre $10,468 $10,198 2024
Reflections Of Grace Performing Arts School Inc WI$69,485 Executive Director And President $28,520 $31,155 2023
The Church Christian Fellowship CA$76,627 Pastor $27,200 $24,567 2023
Korean Evangelical Methodist Church Of Minnesota MN$68,815 Rev. $20,000 $20,671 2023
Craig Walker Coaching Inc TX$76,969 President $55,375 $56,276 2024
Spirit And Truth Ministries Of OH$77,133 Senior Pastor/executive Director $19,308 $20,776 2024
Jeff Lucas International Ministries Inc CO$68,588 President/dir $87,000 $84,754 2024
Xpansion Ministries TX$77,300 President $4,800 $4,878 2024
General Intercessors OH$68,336 Director $5,500 $5,918 2024
New Life Fellowship Ministries Inc MS$77,786 President $13,200 $14,936 2024
World Revival Ministries Inc FL$67,957 President $75,760 $72,306 2024
20d Ministries CO$77,871 President & $49,400 $48,125 2024
Kerith Springs Lodge Inc OR$78,477 Director $1,534 $1,447 2024
Iglesia Cristiana De Restauracion Inc CA$78,576 President $28,800 $26,012 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AK 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 AK 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 default84th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted82nd

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 (Gs Smith) 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 123 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,446 is reasonable (approximately the 84th 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.