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PeerBasis
Compensation Comparability Determination

The Waterboyz For Jesus Inc

Executive Director / CEO

EIN 203812634
MD · NTEE X99
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Paul K Foss, Executive Director / CEO ($68,673) against every comparable organization that fit the selection criteria — 256 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

256 organizations qualified on sector, size, and geography 256 within the band form the benchmarked peer set.

Distribution of comparable compensation

$942 total compensation of comparable organizations → $229,795 $68,673
$14,86310th
$28,92625th
$49,597Median
$78,13175th
$106,52690th
$68,673This org · 69th
p10$14,863
p25$28,926
p50$49,597
p75$78,131
p90$106,526
$68,673

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 MD 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
Lydia's Place Inc PA$228,673 Executive Vice President $45,523 $48,558 2024
Inspired Life Inc IA$228,783 President $51,906 $60,791 2024
Roc Recovery Center Inc OR$227,794 President $60,000 $59,599 2024
Mastery Foundation CA$227,716 Exec Dir & Vp $94,965 $87,712 2024
Walk On Water Ministries Of Central Florida Inc FL$227,335 Director $27,850 $27,985 2024
Zions Bridge GA$227,221 President $18,000 $19,359 2024
Christians For Impact Usa Inc DE$229,724 President $75,000 $80,870 2023
Nebraska Lutheran Outdoor Ministries Fdn NE$226,962 Executive Director/treasurer $13,909 $16,002 2024
R3stored OR$226,478 President $4,490 $4,592 2023
Better Life Ministries CO$225,551 Executive Director $17,700 $18,154 2024
Reformed Communion TX$224,399 Vida House $78,000 $85,922 2023
Love Inc Of Metro Tampa Inc FL$224,289 Executive Director $49,400 $51,105 2023
The Sabbath Life Corp OK$232,762 Executive Director And Pastor $68,000 $80,091 2024
Reach South Texas TX$232,997 Chairman $12,000 $12,840 2024
Harvest Seminary Inc CA$233,013 Trustee $48,009 $44,342 2024
Stepping Stone Ministry Inc TX$233,265 House Manager $36,000 $39,656 2023
Local Church Evangelism Inc ME$233,486 President $40,000 $44,107 2023
Msaada Architects Inc OH$223,172 Executive Director $55,000 $62,309 2024
Powerhouse Ministries Inc TN$222,929 President & $14,296 $16,548 2023
Network Of Iowa Christian Home Educators IA$234,317 Executive Dir. $36,000 $42,162 2024
Tend CA$221,560 President & $115,118 $109,466 2023
Global Peace Women WA$235,403 President $30,833 $30,399 2023
Prayvine FL$221,250 President $96,667 $100,003 2023
San Gabriel Valley Budhistic Assoc Inc CA$221,218 Ceo $14,400 $13,300 2024
Psalm 13 Ministries TX$235,740 President $48,000 $52,875 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default69th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted65th

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 (Paul K Foss) 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 256 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,673 is reasonable (approximately the 69th 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.