Executive Director / CEO
This analysis benchmarks the total compensation of Merv Wagner, Executive Director / CEO ($110,400) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended
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 KS cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Total revenue | Total comp | Source |
|---|---|---|---|---|
| Kids First Family Fellowship Inc | GA | $213,285 | $22,213 | 990 |
| Platte Valley Area Youth For Christ | NE | $210,193 | $63,045 | 990 |
| Child Evangelism Fellowship Of Nh Inc | NH | $203,030 | $28,364 | 990 |
| Child Evangelism Fellowship Inc Of Schuylkill County | PA | $200,490 | $40,209 | 990 |
| East Michigan Youth For Christ | MI | $225,951 | $70,223 | 990 |
| Mountain Fountain Creations | CO | $228,864 | $39,022 | 990 |
| Haven On The Rock | WY | $230,495 | $29,736 | 990 |
| Seal Team Ministries Inc | GA | $230,727 | $113,820 | 990 |
| Youth With A Mission West Virginia | WV | $194,181 | $46,361 | 990 |
| Celebrate Ministries Inc | MI | $189,084 | $64,598 | 990 |
| Child Evangelism Fellowship Of Ches | PA | $239,760 | $73,572 | 990 |
| Kansas Bible Camp Inc | KS | $243,192 | $20,322 | 990 |
| Franklin Fellows | TN | $178,492 | $90,810 | 990 |
| Luke Project Inc | GA | $177,539 | $69,469 | 990 |
| Lighthouse Community Center | WA | $248,689 | $39,352 | 990 |
| Anglican Youth Ministry | NC | $255,273 | $42,163 | 990 |
| Urban Church Advocates | IL | $255,801 | $48,760 | 990 |
| Crossroads Youth Works | CO | $169,639 | $48,675 | 990 |
| Arizona Urban Youth Ministries | AZ | $256,762 | $57,511 | 990 |
| Kings Kids El Paso Inc | TX | $269,908 | $66,667 | 990 |
| Anhar Institute | GA | $271,596 | $31,644 | 990 |
| Twin Peaks Bible Camp | CO | $272,620 | $53,913 | 990 |
| Generation Life | PA | $275,422 | $14,252 | 990 |
| E2ten Mission | CA | $279,547 | $29,404 | 990 |
| Next Generation Ministries Inc | LA | $283,541 | $61,522 | 990 |
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 KS 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 97th |
| Total compensation (D + F), as reported (no adjustments) | 97th |
| Reportable pay only (column D), adjusted | 63rd |
| All sources (D + E + F), adjusted | 97th |
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.
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
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.