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PeerBasis
Compensation Comparability Determination

The Brook Ministries Inc

Executive Director / CEO

EIN 263022738
TX · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steven Lucas, Executive Director / CEO ($84,000) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Steven Lucas — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,089 total compensation of comparable organizations → $226,158 $84,000
$24,23410th
$43,06325th
$72,120Median
$119,98175th
$176,79490th
$84,000This org · 62nd
p10$24,234
p25$43,063
p50$72,120
p75$119,981
p90$176,794
$84,000

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 TX 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
Thomas E Mcdaniels Ministries Inc TX$326,067 President $42,073 $42,073 2024
Student Discipleship Ministries TX$317,544 President $169,000 $169,000 2024
Bonnie Floyd Ministries TX$316,455 President $60,000 $61,772 2023
Vietnamese Christian Restoration TX$312,230 Vice President $3,000 $3,089 2023
Twin Oaks Christian Camp And Retreat Center TX$353,881 Executive Director $72,038 $74,166 2023
Cowboy-up International Inc TX$309,598 President/ce $32,800 $32,800 2024
Logos Leaders Outreach TX$307,823 Executive Director $219,670 $226,158 2023
Laymans Retreat At Round Top TX$306,714 Foreman $40,000 $38,969 2025
Federation Of Ministers And Churches Inc TX$363,636 President $125,443 $125,443 2024
Everfree Ministries TX$368,000 Ceo $179,600 $179,600 2024
Apt Ministries TX$375,895 President $67,738 $69,739 2023
Igniting Prayer Action TX$282,020 President $120,000 $120,000 2024
Love Worth Sharing Evangelistic Ministries Inc TX$278,439 President $11,490 $11,490 2024
Mission Barnabas International TX$391,748 Pres/ceo/director $72,120 $72,120 2024
New Glory International TX$272,043 President $124,134 $124,134 2024
Mexico Mission Ministries Inc TX$402,904 President $32,400 $32,400 2024
Restoration International Inc TX$405,180 President $58,519 $60,247 2023
Early Childhood Christian Network TX$405,528 Executive Dir. $67,500 $67,500 2024
Mission Alive TX$256,076 Executive Director $106,795 $106,795 2024
The Christian Church The Old Path TX$410,732 President $72,580 $72,580 2024
One Family Fellowshipone Nation Inc TX$411,806 President $78,278 $78,278 2024
Mision De Candelilla TX$248,988 Executive Dir. $24,760 $24,760 2024
Northlake Hope Center TX$416,480 Executive Di $55,000 $55,000 2024
Men's Leadership Ministries TX$417,981 Executive Director $197,600 $197,600 2024
Elijah's Retreat Inc TX$422,551 Program Director $46,299 $46,299 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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 default62nd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted62nd

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 (Steven Lucas) 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 39 similarly situated organizations (Same NTEE sector (X21) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,000 is reasonable (approximately the 62nd 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.