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PeerBasis
Compensation Comparability Determination

Christian Education Enterprises Inc

Executive Director / CEO

EIN 351469641
IN · NTEE A32Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Dennis Frey, Executive Director / CEO ($20,700) 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 7th percentile of comparable organizationsbelow the typical range for comparable organizations

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

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

$5,343 total compensation of comparable organizations → $105,256 $20,700
$27,37610th
$39,96725th
$57,766Median
$67,14875th
$92,82890th
$20,700This org · 7th
p10$27,376
p25$39,967
p50$57,766
p75$67,148
p90$92,828
$20,700

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 IN 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
Chelsea Community Cable Television Inc MA$219,326 Executive Director $101,780 $84,493 2025
Talking Eyes Media Inc NJ$218,402 Executive Director $85,000 $74,091 2023
Community Television Network Inc IL$237,584 Executive Dir. $41,832 $38,998 2024
Hartford Public Access Television Inc CT$216,000 Executive Director $73,846 $65,657 2024
Pleasantville Community Television Inc NY$211,864 Station Manager $114,138 $97,802 2024
Saco River Community Television ME$210,663 Executive Di $60,802 $57,734 2024
Community Media Of The Foothills CA$246,617 Executive Dir. $66,620 $56,162 2023
Millis Community Media Inc MA$205,615 Board Treasurer $5,850 $5,343 2022
Duluth Superior Public Access Community Television MN$204,500 Co-executive Director $58,431 $54,749 2024
Amesbury Community Television Inc MA$250,491 Exec. Dir. $42,148 $36,976 2023
Thurston Community Television WA$204,206 Ceo $72,850 $61,849 2024
The Defiance Community Cultural OH$259,524 Executive Di $32,692 $33,805 2023
Mcminnville Community Media OR$193,881 Executive Director $74,192 $65,334 2024
Springfield Area Public Access VT$262,650 Former Exec Dir $46,565 $44,444 2024
Inside Out Media CA$266,598 Executive Direc $52,000 $42,579 2024
Mount Mansfield Community Television VT$188,073 Executive Director $61,712 $58,901 2024
Okemo Valley Tv Corp VT$268,060 Director $67,717 $64,633 2024
Puget Sound Accesscarco Theater WA$270,706 Executive Director $59,211 $51,754 2023
Northeastern New Mexico Educational NM$178,655 Executive Di $38,333 $39,096 2024
Hamilton Wenham Community Access & Media Inc MA$277,593 Key Employee $58,173 $49,571 2024
Nevada County Digital Media Center CA$277,660 President $27,635 $22,045 2025
Radnor Studio 21 Inc PA$161,949 Executive Director $68,888 $67,068 2023
Billings Community Cable Corp MT$293,831 Executive Director $88,448 $90,409 2024
Salisbury Community Tv & Media Center Inc MA$298,299 Executive Director $78,832 $67,175 2024
Summit Public Radio And Tv Inc CO$298,564 Board Member $6,131 $5,575 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Dennis Frey) 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 (A32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,700 is reasonable (approximately the 7th 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.