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PeerBasis
Compensation Comparability Determination

Theodyssey Group

Executive Director / CEO

EIN 202693286
CA · NTEE X20
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of David Smith, Executive Director / CEO ($110,196) against every comparable organization that fit the selection criteria — 104 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

104 organizations qualified on sector, size, and geography 104 within the band form the benchmarked peer set.

Distribution of comparable compensation

$821 total compensation of comparable organizations → $220,295 $110,196
$16,72710th
$27,79325th
$53,319Median
$81,04675th
$104,02090th
$110,196This org · 92nd
p10$16,727
p25$27,793
p50$53,319
p75$81,046
p90$104,020
$110,196

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 CA 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
The Barnabas Group-silicon Valley CA$303,958 Managing Partner $16,000 $16,423 2024
Northern California Christian CA$306,593 Manager $44,284 $46,798 2023
Operation Idream CA$306,639 Ceo $50,200 $53,050 2023
Streetlight Ministries Inc CA$300,517 Trasure And Store Manger $31,100 $31,923 2024
In Grace Mission CA$308,787 Secretary & $16,500 $17,437 2023
Kardia CA$297,304 Co-executive Director $53,333 $54,744 2024
Macintosh Ministries Inc CA$296,946 President $64,000 $67,634 2023
Troy Marshall Ministries CA$291,965 President $71,830 $75,908 2023
Punto De Encuentro CA$291,824 President $26,000 $27,476 2023
Beam Kenya CA$318,437 Ceo $33,600 $34,489 2024
Streetlight Christian Ministries CA$287,747 Executive Di $51,006 $52,356 2024
Thinking Through Faith CA$319,788 Ceo $50,400 $53,262 2023
Student Impact International CA$284,644 President $90,000 $92,381 2024
On Campus Ministries CA$323,648 Secretary $31,000 $32,760 2023
Glory Pointe Church CA$282,444 Chief Executive Officer $15,500 $16,380 2023
Unity 4 Orphans CA$325,932 President $81,217 $83,366 2024
Love And Conflict Peacemaking Ministries CA$281,211 Ceo $11,750 $12,061 2024
House Of Prayer Ignited CA$327,253 President $40,000 $41,058 2024
Korea Christian Gospel Mission Inc CA$327,843 Director Eme $21,672 $22,245 2024
Gdi CA$278,814 Cfo $17,000 $17,450 2024
Frank Hechavarria Ministries Inc CA$330,957 President $214,617 $220,295 2024
Greek Orthodox Memorial & Cultural CA$274,680 Director $26,620 $28,131 2023
Christian Far East Ministry CA$270,380 Chairman $7,000 $7,185 2024
Our Ladys Ministry CA$270,009 321crescentct Brisbane Ca 94005 $78,942 $81,031 2024
Joyful Noise Xpress Inc CA$340,059 President $55,272 $56,734 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default92nd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted91st

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 (David 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 104 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,196 is reasonable (approximately the 92nd 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.