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PeerBasis
Compensation Comparability Determination

Three Five Ministries Inc

Executive Director / CEO

EIN 205352894
VA · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Troy S Smith, Executive Director / CEO ($82,320) against every comparable organization that fit the selection criteria — 493 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Troy S Smith — reported title “President & Pastor”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

493 organizations qualified on sector, size, and geography 493 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $476,101 $82,320
$9,80610th
$23,62625th
$42,227Median
$73,25475th
$105,40490th
$82,320This org · 80th
p10$9,806
p25$23,626
p50$42,227
p75$73,254
p90$105,404
$82,320

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 VA 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
American Friends Of The Episcopal Church Of The Sudans VA$156,475 Executive Director $29,066 $29,066 2023
Ahava Ministries Inc OK$156,401 Foundermissionary $12,000 $13,293 2024
Iglesia Elim Dover Nonprofit I NJ$156,376 President $15,200 $14,055 2023
Goodlife Deliverance Ministries NY$156,261 Pastor $24,000 $21,816 2024
Tommy Brandt Ministries Inc FL$156,047 P $11,750 $11,104 2024
Mom2mom Atlanta South Inc GA$157,092 Executive Di $2,830 $2,789 2025
Tcmg Holdings CO$157,205 Creative Dir. $36,000 $34,726 2024
Marian Movement Of Priests ME$157,269 President & Treasurer $34,957 $35,213 2024
The Rephidim Project ME$155,604 President $46,630 $46,971 2024
Tim And Gaye Goad Ministries Inc FL$155,538 President $97,752 $92,379 2024
Catalytic Foundation SC$157,432 President/ceo $122,558 $128,622 2024
Grace Counseling Ministries Inc NJ$157,439 President $72,411 $65,038 2024
Renewal CA$155,404 Ceo $5,821 $5,056 2024
Edens Redemption Inc OK$157,496 President $3,333 $3,692 2024
Greater Hayward House Of Hope Incorporated WI$157,547 Director $30,638 $33,139 2023
Iglesia Church Of Chirst IL$155,313 Barrerra $44,040 $43,555 2024
3ca Inc OH$158,114 President $3,000 $3,197 2024
Forrest Ministries Inc FL$154,730 Director $30,000 $28,351 2024
Sybarite Chamber Players Ltd NY$154,472 President/executive Direct $41,730 $37,934 2024
Iglesia De Intercesion Encuentro Con Dios CA$154,427 Chief Executive Officer $19,740 $17,148 2024
Christian Unity Press MI$154,227 Treasurer $68,000 $70,607 2024
Champions Of Faith International Church Inc FL$158,926 President $17,900 $17,416 2023
Central Christian Fellowship TN$159,283 President $31,449 $33,255 2024
Faithworks Christians In Mission AZ$159,973 President $34,090 $33,955 2023
Activation International Ministries MI$160,082 President $26,934 $27,966 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default80th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted79th

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 (Troy S 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 493 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,320 is reasonable (approximately the 80th 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.