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PeerBasis
Compensation Comparability Determination

National Church Residences Of San Diego

Executive Director / CEO

EIN 311070796
OH · NTEE L210
FY ending 2025-08-31
June 13, 2026

This analysis benchmarks the total compensation of Matthew D Rule, Executive Director / CEO ($48,755) against every comparable organization that fit the selection criteria — 233 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew D Rule — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

233 organizations qualified on sector, size, and geography 233 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,071 total compensation of comparable organizations → $396,619 $48,755
$9,38910th
$19,24225th
$34,382Median
$64,46875th
$110,92590th
$48,755This org · 64th
p10$9,389
p25$19,242
p50$34,382
p75$64,468
p90$110,925
$48,755

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Worcester New Horizons Inc MA$778,950 President/treasurer $12,907 $11,573 2023
Cleveland Manor Ii Inc MI$782,958 Executive Director $15,174 $15,178 2024
Edgewood Seniors Preservation Corp MD$774,691 President And Director As Of 04/24 $22,035 $19,965 2024
Hancock Hope House Inc IN$789,433 Executive Di $64,280 $67,635 2023
Causa Community Development Inc AZ$790,019 Chairman $32,113 $29,931 2024
🔒 228 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 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 default64th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted86th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 233-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.