Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Third Phase Christian Center

Executive Director / CEO

EIN 311001890
IN · NTEE P200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandra Van Den Berg, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra Van Den Berg — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$15,443 total compensation of comparable organizations → $96,608 $40,000
$28,98810th
$35,61825th
$52,373Median
$56,05475th
$64,36090th
$40,000This org · 38th
p10$28,988
p25$35,618
p50$52,373
p75$56,054
p90$64,360
$40,000

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 IN 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
Recovery Cafe Hamilton County Inc IN$211,773 Executive Director $56,003 $56,003 2024
Reins Of Grace Therapeutic Riding Center Inc IN$212,694 President $24,000 $24,000 2024
Community Help Center Of Union City Inoh Inc IN$181,926 Manager $34,471 $34,471 2024
Recovery Cafe Fulton County Inc IN$216,353 President $53,927 $53,927 2024
Christian Resource Center Inc IN$247,281 Executive Director $49,658 $49,658 2024
Community Help Network Inc IN$249,940 Executive Dir. $15,000 $15,443 2023
Crozierlife Inc IN$147,137 Executive Di $36,000 $36,000 2024
In Ky Oh Regional Council Of IN$254,844 President $93,836 $96,608 2023
Fremont Youth & Community Outreach IN$255,884 Executive Director $54,000 $55,595 2023
We Carry Kevan Inc IN$138,898 President $38,750 $38,750 2024
Lost Sparrows Inc IN$262,758 President $60,000 $60,000 2024
Lexington House Of Elkhart Inc IN$266,652 Executive Di $68,719 $68,719 2024
Puente Desarrollo Internacional IN$269,418 Ceo $49,360 $50,818 2023
Love Inc Of Boone County Inc IN$279,209 Exec Directo $56,208 $56,208 2024
United Way Of Daviess County Inc IN$289,300 Executive Director $55,570 $55,570 2024
Projectme-fw Inc IN$295,283 Executive Dir. $33,000 $33,975 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted38th

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 (Sandra Van Den Berg) 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 16 similarly situated organizations (Same NTEE sector (P20) + IN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 38th 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.