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PeerBasis
Compensation Comparability Determination

In His Steps Christian Recovery Home

Executive Director / CEO

EIN 330682454
CA · NTEE X20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dominic J Lowther, Executive Director / CEO ($54,720) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dominic J Lowther — reported title “ACTING DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,000 total compensation of comparable organizations → $79,589 $54,720
$8,43410th
$21,86925th
$29,651Median
$43,95075th
$64,75190th
$54,720This org · 87th
p10$8,434
p25$21,869
p50$29,651
p75$43,950
p90$64,751
$54,720

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 CA 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
Dignity San Francisco Inc CA$72,496 Adminstrator $11,738 $12,085 2023
The Church Christian Fellowship CA$76,627 Pastor $27,200 $28,003 2023
Iglesia Cristiana De Restauracion Inc CA$78,576 President $28,800 $29,651 2023
Cross Cultured Ministries Inc CA$53,895 Chief Executive Officer $3,000 $3,000 2024
The Cana Project Inc CA$79,385 President $70,155 $72,227 2023
In The Name Of Love Ministries Inc CA$53,319 President $25,000 $25,738 2023
The Journey Center CA$80,696 Executive Dir. $32,120 $33,069 2023
Men Of Resolution CA$82,247 President $6,000 $6,000 2024
Pray The Bay Area CA$83,451 Treasurer $18,000 $18,000 2024
Great Light Tao CA$85,527 Chairman $79,589 $79,589 2024
Centro Aviva Iglesia De Jesucristo Nueva CA$85,640 President & Ceo $36,300 $36,300 2024
Calvary Chapel Santa Paula CA$45,689 President $29,400 $29,400 2024
David's Tent International Inc CA$90,988 Managing Director Ceo $51,600 $51,600 2024
Omkwm CA$92,709 Cfo $36,000 $36,000 2024
Charisma In Mission Inc CA$97,708 Secretary $52,000 $53,536 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default87th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted87th

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 (Dominic J Lowther) 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 15 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,720 is reasonable (approximately the 87th 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.