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PeerBasis
Compensation Comparability Determination

Christopher Ministries Inc

Executive Director / CEO

EIN 311700990
TN · NTEE F60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Tracia Jungkurth, Executive Director / CEO ($16,850) against every comparable organization that fit the selection criteria — 135 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

135 organizations qualified on sector, size, and geography 135 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,186 total compensation of comparable organizations → $228,426 $16,850
$17,39710th
$34,98725th
$56,030Median
$77,48675th
$113,93690th
$16,850This org · 10th
p10$17,397
p25$34,987
p50$56,030
p75$77,486
p90$113,936
$16,850

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

OrganizationStateTotal revenueTotal compSource
Life-giving Wounds CorporationMD $352,796$89,842 990
Horses & Heroes IncKS $352,786$33,596 990
Northern Appalachian Teen Challenge IncWV $352,762$52,027 990
Fruit That Remains IncAR $355,803$72,554 990
Common Ground A New JerseyNJ $356,725$64,302 990
The Relationship ResourceCA $349,231$47,200 990
Transforming ResourcesMN $360,142$115,484 990
Jersey Shore Dream CenterNJ $347,790$7,647 990
Sanctuary Counseling CenterTN $360,869$99,559 990
Life Over CoffeeSC $361,888$114,136 990
Virginia Law Enforcement AssistantVA $346,111$82,671 990
Marriage Heritage IncGA $364,732$133,794 990
Story House Ministries IncIN $366,241$69,449 990
Fishbowl Ministries IncCA $340,847$26,680 990
Twin State Christian Counseling IncVT $340,496$76,538 990
Touchstone Counseling Service IncCA $337,945$10,968 990
The Moriah FoundationIL $370,540$125,633 990
Starlight Ministries IncMI $337,126$26,316 990
Still Small Voice Educational ServicesNJ $336,349$21,235 990
E-motion IncNH $333,224$55,805 990
Veteran Resilience Project IncMN $377,786$2,186 990
Companions On A JourneyOH $378,239$46,099 990
CenfamAR $329,363$36,883 990
Anchored Hope CounselingKY $329,102$72,810 990
Kidz Can CorporationNJ $329,009$81,513 990

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 TN 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 default10th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted10th

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 (Dr Tracia Jungkurth) 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 135 similarly situated organizations (Same NTEE sector (F60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,850 is reasonable (approximately the 10th 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.