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PeerBasis
Compensation Comparability Determination

National Association Of Christian

Executive Director / CEO

EIN 237057851
TN · NTEE N80C
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of John Ballinger, Executive Director / CEO ($60,925) against every comparable organization that fit the selection criteria — 628 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

628 organizations qualified on sector, size, and geography 628 within the band form the benchmarked peer set.

Distribution of comparable compensation

$413 total compensation of comparable organizations → $436,344 $60,925
$35,06110th
$76,16225th
$108,329Median
$142,63775th
$177,11890th
$60,925This org · 17th
p10$35,061
p25$76,162
p50$108,329
p75$142,637
p90$177,118
$60,925

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 TN 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
Y-center Of Battle Creek MI$2,366,179 Ceo $135,501 $129,238 2024
Ohio County & Independent Fair Board OH$2,365,295 Secretary $10,000 $9,787 2024
Minnesota Deer Hunters Association MN$2,368,618 Executive Director $67,862 $63,793 2023
Parkette National Gymnastic PA$2,361,331 President /C $68,994 $63,578 2024
Rocky Mountain Athletic Conference CO$2,361,290 Commissioner $156,069 $142,371 2023
🔒 623 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default17th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted14th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 628-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.