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PeerBasis
Compensation Comparability Determination

Dividing Bread Ministry Inc

Executive Director / CEO

EIN 272364217
OK · NTEE P29
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leigh Jepson, Executive Director / CEO ($30,600) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Leigh Jepson — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,739 total compensation of comparable organizations → $79,226 $30,600
$15,24010th
$22,28225th
$33,911Median
$48,24075th
$60,92990th
$30,600This org · 42nd
p10$15,240
p25$22,282
p50$33,911
p75$48,240
p90$60,929
$30,600

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 OK 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
Harvest House Inc FL$290,251 Executive Director $62,683 $51,943 2024
Bridging The Gap Together Incorporated OK$289,148 President $35,760 $34,734 2024
Around Again WA$299,555 President $24,010 $18,473 2025
Highway City Community Development Inc CA$284,727 Executive Director $62,500 $49,012 2023
Traded Treasures Thrift Store And WI$305,314 Exec Dir, Pr $83,533 $79,226 2023
The Treasure House PA$280,626 Executive Di $50,718 $45,932 2023
Brysonns Closet TN$277,665 President $22,851 $21,187 2024
Castle Thrift Store & Health Food Inc CA$275,610 President $41,284 $31,446 2024
Church Street Ministries Inc OH$317,165 Executive Director $48,000 $46,170 2023
Pray 1 Inc FL$319,897 Vice President $39,300 $33,528 2023
Welcome Home Inc MA$320,776 Executive Di $25,000 $20,402 2023
Twice Blessed Inc VT$321,863 Secretary $25,803 $22,910 2024
Volunteers Serving The Need TX$261,528 Ceo $83,200 $73,413 2024
The Fringe Thrift Closet OH$328,067 President $37,500 $35,035 2024
Bull City Fair Trade NC$255,049 Executive Director $55,089 $50,211 2024
The Open Door Christian Center SC$247,984 Executive Di $16,231 $14,936 2024
Capstone Ministries Inc IN$247,501 Parish $28,634 $26,636 2024
Holding Hands Resale Shop MS$340,782 Executive Di $38,271 $38,709 2023
Princeton Nearly New Shop Corp NJ$246,648 Trustee $68,464 $55,513 2023
Duxbury Thrift And Consignment Shop Inc MA$342,898 Former Director $27,846 $22,073 2024
Treasures In Heaven WA$344,571 President $75,000 $60,981 2023
St Edwards Conference Of St Vincent ID$350,321 President $35,360 $33,181 2024
Matthew 25 Thrift Shop PA$351,273 Store Managertreasurerboard $30,981 $28,058 2023
Youth Ability Inc CA$352,030 Program Directo $63,718 $48,534 2024
Garner Area Ministries Inc NC$352,118 Director $20,612 $18,787 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK cost of living and 2023 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 OK 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 default42nd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted40th

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 (Leigh Jepson) 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 62 similarly situated organizations (Same NTEE sector (P29), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,600 is reasonable (approximately the 42nd 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.