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

Overcomers Mission Schools

Executive Director / CEO

EIN 251795713
PA · NTEE X99Z
FY ending 2024-03-31
June 10, 2026

This analysis benchmarks the total compensation of Vaughn Martin, Executive Director / CEO ($22,700) against every comparable organization that fit the selection criteria — 289 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Vaughn Martin — reported title “DIRECTOR & C”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

289 organizations qualified on sector, size, and geography 289 within the band form the benchmarked peer set.

Distribution of comparable compensation

$518 total compensation of comparable organizations → $215,433 $22,700
$15,83210th
$33,10225th
$53,144Median
$80,33775th
$109,03590th
$22,700This org · 15th
p10$15,832
p25$33,102
p50$53,144
p75$80,337
p90$109,035
$22,700

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 PA 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
Awe Star Ministries Inc OK$337,760 Sec'y/treasurer $24,668 $28,043 2023
The Russian Orthodox Church Of The NY$338,127 Coo $12,700 $11,848 2023
Challenge Golf Association TN$335,777 President $82,500 $86,959 2024
Matthew Fox Legacy Project CA$335,723 Treasurer $39,000 $33,770 2024
The Layne WA$335,146 Foundation Mgr. $73,250 $65,763 2024
New Hope Correctional Ministry MA$334,774 Exec Directo $72,509 $65,339 2024
Lives Worth Saving CA$334,760 Senior Pasto $31,000 $26,843 2024
Word Of Messiah Ministries Inc NC$334,577 President $140,547 $145,625 2024
Relational Tithe Inc CA$340,271 President/co-founder $101,000 $90,039 2023
Resolute MN$333,892 President $170,998 $169,434 2024
Red Letter Christians PA$333,732 Board Member $38,451 $39,587 2023
Global Ministries And Relief Inc FL$341,186 President $73,600 $69,333 2024
Synchronicity Foundation Inc VA$332,071 President $10,058 $9,738 2024
Woolman Hill Inc MA$342,325 Executive Director $50,036 $46,420 2023
Ten 24 Inc TX$342,607 President $68,255 $70,488 2023
The Journey Project WA$342,793 Executive Director To August 2024 $19,773 $17,752 2024
Prepare International Nfp NC$343,113 Director & Treasurer $49,500 $51,289 2024
Heart Of The Outdoors OH$330,288 President $72,000 $78,730 2023
Soul Care Institute CO$344,293 President $45,000 $44,547 2023
Save The Nations Ministries KY$344,301 Director $63,414 $70,337 2023
Qari NJ$345,419 Treasurer $81,107 $74,762 2023
Niswa Association Inc CA$328,005 Ceo $40,000 $34,636 2024
Wheat Mission In Atlanta Inc GA$327,186 President $42,000 $43,599 2023
Princess Promise Inc TX$347,092 President $30,000 $30,093 2024
Dannie Hood Ministries Inc CO$326,632 President $52,883 $50,849 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted15th

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 (Vaughn Martin) 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 10, 2026, comparing compensation against 289 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,700 is reasonable (approximately the 15th 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 10, 2026.