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PeerBasis
Compensation Comparability Determination

Appointment Congo

Executive Director / CEO

EIN 205959696
NC · NTEE X192
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paul C Law, Executive Director / CEO ($62,175) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17,126 total compensation of comparable organizations → $247,733 $62,175
$25,94810th
$52,43825th
$69,952Median
$96,04275th
$133,59990th
$62,175This org · 43rd
p10$25,948
p25$52,438
p50$69,952
p75$96,042
p90$133,599
$62,175

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 NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Connect The WorldPA $336,428$247,733 990
Living Waters Christian Canoe CampKS $344,938$22,898 990
Khalsa Family FarmsNM $331,370$53,660 990
Forgiven Ministry IncNC $327,084$23,314 990
College & Career Ministries IncCA $353,936$21,062 990
His Vessel MinistriesAL $355,318$87,787 990
Chatham Transitional Ministries IncGA $357,223$51,215 990
Great Hunt For God IncOR $362,328$54,914 990
Impact Ministries Of Myrtle BeachSC $369,915$65,628 990
Barnabas Ministries IncMA $296,825$38,311 990
Lightsys Technology Services IncCO $288,665$72,793 990
Village To Village Ministries InternPA $391,019$59,377 990
Biblical Counseling Coalition IncIN $287,638$72,998 990
Gaston Christian CenterTX $281,468$70,650 990
Trinity Roselle FoundationIL $277,146$69,952 990
Impact For Living IncFL $275,985$147,011 990
The Rock Campus OutreachTN $271,933$105,642 990
Madonna Renewal CenterIL $271,687$17,126 990
Chaplains In Schools IncWI $410,312$93,852 990
Field LifeTX $416,700$90,850 990
Straightway Holdings IncMO $260,017$91,347 990
Ebecc Library IncMA $259,122$29,899 990
El Puente-hispanic MinistryMO $423,167$60,512 990
Leading SaintsUT $251,452$100,423 990
Healthy Growing Leaders IncSC $241,865$98,231 990

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 NC 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 default43rd
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted37th

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 C Law) 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 35 similarly situated organizations (Same NTEE sector (X19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,175 is reasonable (approximately the 43rd 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). 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.