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

Cornerstone Community Ministries

Executive Director / CEO

EIN 251900867
PA · NTEE X90
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of James Bush, Executive Director / CEO ($74,000) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: James Bush — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,206 total compensation of comparable organizations → $174,638 $74,000
$23,21510th
$40,48025th
$66,467Median
$84,63575th
$102,17490th
$74,000This org · 61st
p10$23,215
p25$40,480
p50$66,467
p75$84,635
p90$102,174
$74,000

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 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
Goodcities MN$284,677 President And Ceo $96,200 $98,135 2023
Blind Faith Ministries Inc WV$284,314 President $24,000 $26,828 2023
Mechanics Of Faith VA$281,035 Executive Director $42,000 $40,665 2024
Invest Leadership Initiative Inc FL$278,680 President $150,940 $142,190 2024
Ministry Of Outreach To Slavic Tribes SC$273,936 President $9,756 $10,206 2024
Downtown Ministries Inc PA$301,979 President $20,266 $20,266 2024
Micah Center MI$303,282 Director $85,000 $90,577 2023
Alliance Network PA$306,343 Chairman $59,178 $60,926 2023
Steve Hemphill Ministries Inc TX$262,415 Ceo\director $35,000 $36,145 2023
Touch Of Fire Ministries Inc FL$310,699 President/chairman $90,048 $84,828 2024
World Christian Leadership Conference IL$258,948 Chairman And President $12,000 $11,830 2024
Family Promise Of Great Falls MT$314,498 Executive Director $62,400 $67,450 2024
Interfaith Council Of Alameda County CA$257,134 President $49,365 $44,007 2023
Christian Campus Fellowship At Uga GA$316,402 Director $49,718 $50,129 2024
Truth Is One Interfaith Church Inc NC$316,502 President $72,000 $74,601 2024
David Chung Ministries International WA$316,627 President $15,500 $14,327 2023
Light Of The World Prayer Center WA$253,280 Executive Director $91,700 $82,327 2024
Reverent Rhythms CO$251,578 Founder/dire $28,991 $27,876 2024
African Leadership Development ID$320,946 Executive Director $89,177 $95,129 2024
Wyandotte County Justice Ministry Organization KS$322,575 Executive Director $60,678 $65,735 2024
Interfaith Community Partners IL$325,717 Executive Dir. $76,529 $75,446 2024
The Fruitful Field Inc FL$327,441 Executive Director $51,764 $47,507 2025
Kingdom Story Ministries Inc WA$327,529 President & Founder $92,700 $85,683 2023
Faith In Action Of The Greater Kanawha Valley Inc WV$244,201 Executive Director $56,128 $60,941 2024
Club 180 Inc KY$240,886 President $26,000 $28,011 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 default61st
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted59th

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 (James Bush) 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 54 similarly situated organizations (Same NTEE sector (X90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,000 is reasonable (approximately the 61st 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.