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PeerBasis
Compensation Comparability Determination

Freedom Train Inc

Executive Director / CEO

EIN 272034221
LA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Diamond, Executive Director / CEO ($92,486) against every comparable organization that fit the selection criteria — 808 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Diamond — reported title “Chairman”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

808 organizations qualified on sector, size, and geography 808 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $429,806 $92,486
$12,35110th
$24,02725th
$44,641Median
$74,80375th
$104,80290th
$92,486This org · 86th
p10$12,351
p25$24,027
p50$44,641
p75$74,803
p90$104,802
$92,486

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 LA 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
94x Movement Corporation OK$205,019 Secretary $53,888 $53,888 2024
Give Me That Book MO$205,094 President $5,026 $4,834 2024
Sun Eui Church Of Ny NY$204,749 Pastor $18,000 $15,208 2023
Sports Outreach International Inc MO$204,687 Secretary $124,366 $119,624 2024
Hope Emmanuel CO$205,250 Independ Con $164,494 $143,243 2024
Reformed Evangelical Seminary Inc OR$204,513 President $37,496 $31,623 2024
True Disciples WA$204,319 President $36,000 $30,135 2023
Lesser Ministries Inc NC$204,281 President Director $51,016 $47,872 2024
Global Link Partners MN$204,234 Director $65,000 $58,328 2024
Ocala United Inc FL$205,659 Director $62,400 $54,808 2023
The Well Training Ministry Inc FL$205,668 Board Member/community Admin $3,000 $2,559 2024
Train Them 2 Fish International Inc NC$204,151 Treasurer $2,000 $1,877 2024
Cross Trail Outfitters Of IL$205,750 President $23,000 $20,535 2024
Hope 4 Venezuela MN$204,112 President & Director $105,700 $94,851 2024
Dan Salas Ministries MO$205,828 President $60,000 $57,712 2024
Remember Jerusalem Inc KS$204,030 President $97,004 $95,172 2024
Haven Ministries CO$203,902 President $100,000 $87,081 2024
Nik Ripken Ministries TX$203,890 President $32,400 $29,433 2024
Joyful Korean Community Church TX$203,890 Senior Pastor $29,700 $27,777 2023
Simply Worship Inc SC$206,064 President $41,650 $40,626 2023
Lifecycles Inc PA$206,324 Executive Di $48,510 $45,230 2023
Integrare Inc NH$203,300 Co-executive Director $100,667 $82,239 2025
Christian Resource Center NE$203,101 Exec Dir $16,510 $16,603 2023
Gap At Sawmill Meadow TX$206,782 Vice President $3,000 $2,725 2024
Merea Ministry Inc MS$206,858 Executive Director $12,971 $13,507 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default86th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted85th

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 Diamond) 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 808 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,486 is reasonable (approximately the 86th 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.