Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Grace Counseling Ministries Inc

Executive Director / CEO

EIN 223108377
NJ · NTEE X20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David L Brower, Executive Director / CEO ($72,411) against every comparable organization that fit the selection criteria — 505 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: David L Brower — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

505 organizations qualified on sector, size, and geography 505 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $530,078 $72,411
$11,46010th
$26,63925th
$47,146Median
$82,73575th
$117,33290th
$72,411This org · 70th
p10$11,460
p25$26,639
p50$47,146
p75$82,735
p90$117,332
$72,411

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 NJ 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
Catalytic Foundation SC$157,432 President/ceo $122,558 $143,204 2024
Edens Redemption Inc OK$157,496 President $3,333 $4,111 2024
Greater Hayward House Of Hope Incorporated WI$157,547 Director $30,638 $36,896 2023
Marian Movement Of Priests ME$157,269 President & Treasurer $34,957 $39,205 2024
Tcmg Holdings CO$157,205 Creative Dir. $36,000 $38,663 2024
Mom2mom Atlanta South Inc GA$157,092 Executive Di $2,830 $3,105 2025
3ca Inc OH$158,114 President $3,000 $3,559 2024
American Friends Of The Episcopal Church Of The Sudans VA$156,475 Executive Director $29,066 $32,362 2023
Three Five Ministries Inc VA$156,450 President & Pastor $82,320 $91,653 2023
Ahava Ministries Inc OK$156,401 Foundermissionary $12,000 $14,800 2024
Iglesia Elim Dover Nonprofit I NJ$156,376 President $15,200 $15,649 2023
Goodlife Deliverance Ministries NY$156,261 Pastor $24,000 $24,290 2024
Tommy Brandt Ministries Inc FL$156,047 P $11,750 $12,363 2024
Champions Of Faith International Church Inc FL$158,926 President $17,900 $19,391 2023
The Rephidim Project ME$155,604 President $46,630 $52,297 2024
Central Christian Fellowship TN$159,283 President $31,449 $37,025 2024
Tim And Gaye Goad Ministries Inc FL$155,538 President $97,752 $102,852 2024
Renewal CA$155,404 Ceo $5,821 $5,630 2024
Iglesia Church Of Chirst IL$155,313 Barrerra $44,040 $48,493 2024
Faithworks Christians In Mission AZ$159,973 President $34,090 $37,805 2023
Activation International Ministries MI$160,082 President $26,934 $31,137 2024
Antioch Breakthrough Ministries Inc FL$160,100 Pastor/president $41,632 $43,804 2024
Forrest Ministries Inc FL$154,730 Director $30,000 $31,565 2024
The Prophet Chamber Eagle Wings Ministries International Inc GA$160,185 President $32,146 $37,272 2023
Heaven Rules Ministries Inc NC$160,290 President $72,980 $84,458 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default70th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted69th

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 (David L Brower) 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 505 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,411 is reasonable (approximately the 70th 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.