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PeerBasis
Compensation Comparability Determination

Gracethrufaithcom Inc

Executive Director / CEO

EIN 208849736
UT · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samantha Kelley, Executive Director / CEO ($18,000) against every comparable organization that fit the selection criteria — 303 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

303 organizations qualified on sector, size, and geography 303 within the band form the benchmarked peer set.

Distribution of comparable compensation

$351 total compensation of comparable organizations → $249,312 $18,000
$15,43810th
$31,58025th
$60,510Median
$85,63275th
$121,23590th
$18,000This org · 13th
p10$15,438
p25$31,580
p50$60,510
p75$85,632
p90$121,235
$18,000

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 UT 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
Idaho Episcopal Foundation Inc ID$384,427 Executive Director $28,000 $29,962 2023
Bible Believers Tabernacle Inc NY$383,986 General Overseer $24,500 $22,270 2023
Kingdom Ministries CA$381,208 President $111,004 $93,653 2024
The Christian Performing Artists' SC$388,938 Executive Di $16,500 $16,819 2024
Ministerio El Dios Viviente Inc NY$389,062 Pastor $23,000 $20,307 2024
Interhope Inc FL$391,245 Executive Director $33,000 $30,290 2024
Mission Barnabas International TX$391,748 Pres/ceo/director $72,120 $70,488 2024
Icon Ministries Inc IL$376,734 Executive Director $46,464 $45,950 2023
Apt Ministries TX$375,895 President $67,738 $68,161 2023
House Of Refuge Inc TN$375,509 Director $49,231 $50,562 2024
Aleksandr Shevchenko CA$394,191 Ceo $39,000 $32,056 2025
Journey Ministries MI$394,900 Pastor $61,765 $62,290 2024
Metanoia Missions International VA$371,915 Treasurer/ A $55,000 $53,420 2023
One Lord One Faith One Baptism Christian Church Inc CA$397,251 Ceo/pastor $154,986 $130,761 2024
Relearn AZ$371,384 Ceo $82,000 $79,328 2023
Stillpoint The Center For Christian CA$397,476 Executive Dir. $68,543 $57,829 2024
Northeast Taiwan Christian Association Inc GA$370,256 Director Chairman Contractor $42,000 $41,262 2024
Vision Productions Inc TN$398,416 President $42,662 $43,815 2024
Grace Ministries International Inc GA$398,621 Executive Dir. $44,510 $43,728 2024
Bob Russell Ministries Inc KY$398,951 President $18,000 $18,895 2024
Centro Biblico Casa De Restauracion Inc NY$399,111 President $18,480 $16,316 2024
Temple Of Praise Seventh-day Church Fellowship WA$368,851 Senior Pastor $79,200 $71,328 2023
Innerlight Ministries Inc IN$400,123 Director $6,600 $7,001 2023
John Ed Mathison Leadership AL$368,477 Exec Directo $215,139 $227,091 2024
Everfree Ministries TX$368,000 Ceo $179,600 $175,535 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted12th

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 (Samantha Kelley) 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 303 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 13th 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.