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PeerBasis
Compensation Comparability Determination

Cedar Rock Ministries Inc

Executive Director / CEO

EIN 320372718
AR · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicholas Fouts, Executive Director / CEO ($86,000) against every comparable organization that fit the selection criteria — 306 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nicholas Fouts — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

306 organizations qualified on sector, size, and geography 306 within the band form the benchmarked peer set.

Distribution of comparable compensation

$869 total compensation of comparable organizations → $200,841 $86,000
$13,71810th
$27,68525th
$53,652Median
$75,79675th
$107,65690th
$86,000This org · 80th
p10$13,718
p25$27,685
p50$53,652
p75$75,796
p90$107,656
$86,000

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 AR 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
N4 Inc AL$361,981 President $9,000 $8,402 2024
For Such A Time As This Inc NC$361,589 President $150,108 $134,025 2024
Federation Of Ministers And Churches Inc TX$363,636 President $125,443 $108,431 2024
Christ Apostolic Church (Cac) Atlant GA$360,100 Pastor $118,800 $106,269 2023
Baltimore Antioch Leadership Movement MD$359,177 Treasury $12,000 $9,695 2024
Jim Ryun Ministries Inc FL$357,774 Treasurer $93,962 $76,275 2024
Teen Round Up Inc AZ$367,183 President $26,000 $21,607 2024
Iglesia Luz De Salvacion De Aic Inc NY$367,275 President $36,400 $29,262 2023
Women At The Well Ministries TN$357,283 President $20,085 $18,244 2024
Urban Light Christian Development IN$367,827 Executive Di $36,000 $32,805 2024
10m Foundation MS$356,801 President $69,381 $66,772 2024
Everfree Ministries TX$368,000 Ceo $179,600 $155,243 2024
John Ed Mathison Leadership AL$368,477 Exec Directo $215,139 $200,841 2024
Primera Iglesia Pentecostal Roca De Salvacion Inc NY$355,946 President $21,000 $16,398 2024
Temple Of Praise Seventh-day Church Fellowship WA$368,851 Senior Pastor $79,200 $63,083 2023
St John #5 Baptist Church Inc LA$355,651 Executive Director $12,396 $12,143 2023
New Harvest Missions International Inc FL$355,577 President $84,000 $68,189 2024
The Agape Mission Of Bartlesville Inc OK$355,250 President/executive Direct $63,100 $61,814 2023
Mission Support Network CA$354,618 President $75,306 $57,851 2023
Northeast Taiwan Christian Association Inc GA$370,256 Director Chairman Contractor $42,000 $36,492 2024
John Murry Evangelistic Association MO$354,485 President $9,300 $8,763 2023
Twin Oaks Christian Camp And Retreat Center TX$353,881 Executive Director $72,038 $64,108 2023
Relearn AZ$371,384 Ceo $82,000 $70,158 2023
Gary & Drenda Keesee Ministries OH$352,916 President $157,000 $143,692 2024
Metanoia Missions International VA$371,915 Treasurer/ A $55,000 $47,244 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR cost of living and 2023 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 AR 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 default80th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted79th

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 (Nicholas Fouts) 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 306 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,000 is reasonable (approximately the 80th 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.