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PeerBasis
Compensation Comparability Determination

Capstone Ministries Inc

Executive Director / CEO

EIN 204721044
IN · NTEE P29
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Penny, Executive Director / CEO ($28,634) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Penny — reported title “PARISH”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,094 total compensation of comparable organizations → $85,169 $28,634
$19,24810th
$23,72825th
$33,804Median
$49,37875th
$57,75490th
$28,634This org · 34th
p10$19,248
p25$23,728
p50$33,804
p75$49,378
p90$57,754
$28,634

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 IN 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 Open Door Christian Center SC$247,984 Executive Di $16,231 $16,057 2024
Princeton Nearly New Shop Corp NJ$246,648 Trustee $68,464 $59,677 2023
Bull City Fair Trade NC$255,049 Executive Director $55,089 $53,977 2024
Crafted Collective Inc KS$233,930 Co-executive Director $51,010 $50,910 2025
Volunteers Serving The Need TX$261,528 Ceo $83,200 $78,920 2024
Caterkids Hawaii HI$229,440 President $26,846 $23,465 2023
Project Redesign Inc TN$225,583 Accountant $10,000 $9,968 2024
Treasure City TX$225,572 President $8,662 $8,216 2024
Tried & True Inc VA$223,579 Secretary $40,000 $37,705 2023
Back Porch Thrift Shop IL$222,371 Executive Director $32,067 $30,777 2023
Castle Thrift Store & Health Food Inc CA$275,610 President $41,284 $33,804 2024
Forest & Found Ltd IL$218,730 President $73,500 $70,545 2023
Brysonns Closet TN$277,665 President $22,851 $22,777 2024
Art Salvage WA$217,122 Executive Dir. $33,553 $28,486 2024
Bargain World Thrift Store LA$216,578 Manager $28,083 $30,189 2023
The Treasure House PA$280,626 Executive Di $50,718 $49,378 2023
Symposia Community Bookstore NJ$213,480 Manager $62,214 $54,230 2023
Cause For Pawz Inc NY$213,348 President $30,769 $27,144 2023
The Rise (Resources In Support Of Empowerment) Concept CA$212,913 Executive Director $28,500 $23,337 2024
Highway City Community Development Inc CA$284,727 Executive Director $62,500 $52,688 2023
Vintage La Conner WA$208,912 Treasurer $6,000 $5,094 2024
The Highland Thrift Shop Inc MD$208,567 Manager $38,437 $35,082 2023
Bridging The Gap Together Incorporated OK$289,148 President $35,760 $37,339 2024
Harvest House Inc FL$290,251 Executive Director $62,683 $55,839 2024
Dividing Bread Ministry Inc OK$293,737 President $30,600 $32,895 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default34th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted34th

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 (Penny) 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 53 similarly situated organizations (Same NTEE sector (P29), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,634 is reasonable (approximately the 34th 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.