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PeerBasis
Compensation Comparability Determination

The Christian Laymans Corps

Executive Director / CEO

EIN 311635995
PA · NTEE P58
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Curtis Hoffman, Executive Director / CEO ($58,152) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$746 total compensation of comparable organizations → $154,024 $58,152
$8,75310th
$22,54925th
$44,454Median
$73,03975th
$78,86690th
$58,152This org · 63rd
p10$8,753
p25$22,549
p50$44,454
p75$73,039
p90$78,866
$58,152

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

OrganizationStateTotal revenueTotal compSource
Mending-the-gap IncGA $355,390$37,969 990
Ward 365 NfpIL $358,198$17,252 990
Heroes Night Out IncTX $362,233$74,048 990
Teachers Supply ClosetSC $338,844$73,513 990
Restore Humanity IncAR $331,449$77,733 990
Marshall County Christmas CoalitionAL $379,270$22,350 990
Christmas Project IncNY $323,236$6,002 990
Dignity For DivasWA $316,884$39,365 990
Hope's Front DoorIL $314,179$76,896 990
Boost A Foster Family IncAZ $314,055$23,145 990
Sweet Sleep IncTN $392,407$122,149 990
Childrens Literacy NetworkMI $310,189$71,617 990
Cardinal Kung Foundation IncCT $308,899$44,485 990
A Bridge For KidsCA $401,083$55,657 990
Bikes For Goodness SakeTX $408,415$20,322 990
New Mexico Childrens FoundationNM $286,038$61,107 990
The Christmas Cheer Agency Of AlamanceNC $280,428$51,807 990
Kenosha Christmas Charities IncWI $278,814$9,059 990
Troopster Donation CorpVA $431,571$36,493 990
Wright-hennepin Electric TrustMN $268,605$746 990
Waukesha County Christmas ClearingWI $268,507$44,422 990
My Joyful HeartIL $266,757$32,533 990
Childrens Christmas Party OfFL $254,667$35,686 990
The Christmas Cheer All Year ProgramCA $247,503$45,417 990
Fairy Godmother ProjectVA $462,410$75,298 990

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 PA 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 default63rd
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted63rd

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 (Curtis Hoffman) 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 30 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,152 is reasonable (approximately the 63rd 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.