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PeerBasis
Compensation Comparability Determination

Reaching East African Lives For Christ

Executive Director / CEO

EIN 261128332
TX · NTEE T21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Hayes, Executive Director / CEO ($26,055) against every comparable organization that fit the selection criteria — 789 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

789 organizations qualified on sector, size, and geography 789 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $4,904,123 $26,055
$12,30310th
$28,10025th
$52,734Median
$79,06575th
$107,93990th
$26,055This org · 23rd
p10$12,303
p25$28,100
p50$52,734
p75$79,065
p90$107,939
$26,055

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 TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Creatives Want Change IncNY $351,230$67,070 990
The United Methodist RetirementNC $350,999$29,756 990
The Waterhouse Charitable TrustHI $350,901$100,882 990
Hand Up For WomenTN $351,607$74,507 990
Punks With Lunch LansingMI $351,688$53,243 990
Friends Of Mascoma FoundationNH $351,739$44,476 990
Robert B Spencer FoundationNM $351,996$33,959 990
College Ministries Of VirginiaVA $350,231$53,171 990
Sav-a-life Of The Mississippi GulfMS $352,354$58,241 990
Earthshare Chapters IncDC $352,363$39,517 990
Arkansas Methodist Medical CenterAR $350,052$21,041 990
The Wanderer Family FoundationNY $350,000$64,622 990
Breast Reconstruction Org IncNY $352,975$25,181 990
Backpacks For Life IncNJ $349,191$35,702 990
Sanctuary In The OrdinaryMO $353,515$87,045 990
Aqume FoundationMI $353,531$121,389 990
Estero Bay Kindness CoalitionCA $348,911$59,630 990
The School Foundation IncSC $348,704$79,607 990
Gay For GoodCA $348,240$74,456 990
Spur IncMA $348,193$65,562 990
Osprey Village Thrift Stores LlcSC $347,951$1,564 990
Community Foundation Of The KlamathOR $347,880$32,493 990
Nalc Disaster Relief FoundationDC $347,720$68,023 990
Goods For GoodDC $347,623$30,704 990
United Way Of Oxford &MS $347,526$83,880 990

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 TX 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted13th

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 Hayes) 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 789 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,055 is reasonable (approximately the 23rd 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). 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.