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PeerBasis
Compensation Comparability Determination

The Chapel Of The Good Shepard Foundation Inc

Executive Director / CEO

EIN 204548929
MA · NTEE X21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Steven Disalvo, Executive Director / CEO ($80,930) against every comparable organization that fit the selection criteria — 335 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

335 organizations qualified on sector, size, and geography 335 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,148 total compensation of comparable organizations → $265,488 $80,930
$17,86610th
$35,51425th
$63,193Median
$97,98475th
$138,54690th
$80,930This org · 63rd
p10$17,866
p25$35,514
p50$63,193
p75$97,984
p90$138,546
$80,930

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 MA 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
Precious Gift Ministries OH$300,107 Director $137,451 $171,205 2023
Great Exchange Inc GA$299,254 Director $70,000 $82,771 2023
Build A Better Us TN$300,794 President/director $51,121 $63,193 2023
Metro Atlanta Seminary Inc GA$300,852 President/ceo $14,048 $16,612 2023
R1 Ministries Inc TN$300,877 President $107,265 $128,791 2024
New Ministries Inc AZ$301,529 President $95,000 $104,362 2024
Bf Bboy Ministries CO$298,247 Executive Director $105,833 $119,342 2023
Open Doors Inc OK$298,168 President $100,334 $129,927 2023
Wise Intentional Leadership WI$297,496 Executive Di $41,063 $50,432 2023
Worshipers Of The King Ministries MA$303,059 President $56,197 $59,388 2023
Bld-it Ministry TN$303,137 Executive Di $182,709 $219,375 2024
Carry The Cure Incorporated AK$303,291 President $51,424 $56,159 2024
Sports Excellence International Inc MO$303,616 Vice President/director $44,684 $54,060 2024
Faith 2 Faith Ministries Inc CT$304,115 Director $23,099 $25,469 2023
Ministry Resource Network Inc GA$304,375 President $31,800 $36,523 2024
Jmh Ministries Llc SC$306,524 President $45,900 $54,697 2024
Washington Mongolian Church VA$306,652 Missionary $24,000 $26,470 2024
Sebit Church Inc NJ$306,686 Paster $52,102 $54,706 2023
Laymans Retreat At Round Top TX$306,714 Foreman $40,000 $44,527 2025
Q Place IL$307,258 Executive Dir. $65,000 $71,112 2025
Desilva Ministries CA$307,526 President $18,000 $18,279 2023
New Name Counseling And Teaching Center GA$292,448 President/executive Direct $125,000 $143,566 2024
Logos Leaders Outreach TX$307,823 Executive Director $219,670 $258,413 2023
Beauty For Ashes Ministry MO$307,828 Director Of Recovery Center $46,875 $56,711 2024
Liberating Ministries For Christ Int VA$307,897 President $65,199 $74,033 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default63rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Steven Disalvo) 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 335 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,930 is reasonable (approximately the 63rd 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.