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PeerBasis
Compensation Comparability Determination

The Living Word Outdoor Drama Inc

Executive Director / CEO

EIN 310920967
OH · NTEE X21Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heath Dawson, Executive Director / CEO ($35,360) against every comparable organization that fit the selection criteria — 205 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

205 organizations qualified on sector, size, and geography 205 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,584 total compensation of comparable organizations → $147,394 $35,360
$15,00310th
$23,89925th
$37,320Median
$62,02775th
$82,78190th
$35,360This org · 47th
p10$15,003
p25$23,899
p50$37,320
p75$62,027
p90$82,781
$35,360

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

OrganizationStateTotal revenueTotal compSource
Tom Farrell Evangelistic Ministries IncNC $161,436$17,057 990
Onesimus MinistryCA $162,845$35,611 990
Frontline Ministries IncSC $162,941$41,369 990
International Ethiopian Evangelical Church GermantownMD $160,973$21,236 990
Uk Usa MinistriesTX $163,586$19,265 990
Chinese OutreachCA $163,643$25,535 990
America's Family Coaches IncIA $165,341$62,027 990
Iglesia De Dios En Freeport IncNY $166,191$20,382 990
Culturebound IncOR $157,370$45,798 990
Shekinah Glory Ministries IncOK $167,396$36,034 990
Core Fellowship FoundationCO $167,726$82,928 990
Saul To Paul MinistriesIN $155,939$27,894 990
Living Bread MinistriesVA $168,238$28,884 990
City Of Zion ChurchMD $155,928$57,618 990
Libertad En Cristo Ministries IncKS $168,253$36,757 990
Jewish Center And Federation Of TheNY $155,588$16,035 990
Joshua And Caleb Ministries IncPA $155,349$42,172 990
The Schermerhorn FoundationNY $170,789$8,105 990
One King IncMO $170,845$109,966 990
China Services VenturesMN $171,022$47,120 990
Blue Ocean FaithCA $152,755$101,640 990
Apache Youth Ministries IncAZ $152,287$39,399 990
Sierra Vista Bethel ChurchAZ $172,154$69,593 990
Jay Eberly Ministries IncIA $151,928$57,382 990
Ministerio Internasional PuertNJ $151,578$35,068 990

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 OH 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 default47th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted46th

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 (Heath Dawson) 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 205 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,360 is reasonable (approximately the 47th 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.