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PeerBasis
Compensation Comparability Determination

Evansville Student Christian Fellowship

Executive Director / CEO

EIN 351825616
IN · NTEE X20Z
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Kellar Stem, Executive Director / CEO ($76,200) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kellar Stem — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,072 total compensation of comparable organizations → $116,245 $76,200
$15,58210th
$23,90225th
$62,239Median
$90,60875th
$103,85690th
$76,200This org · 60th
p10$15,582
p25$23,902
p50$62,239
p75$90,608
p90$103,856
$76,200

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
Small Church Usa Corp IN$350,675 President $110,000 $116,245 2023
Student Impact Of Westfield Inc IN$393,384 Executive Director $61,600 $61,600 2025
Seed Ministry Inc IN$334,864 Pastor/director $16,800 $17,245 2024
Gymtown Pantry Inc IN$332,000 President $78,000 $82,429 2023
Psalm 51 Ranch Inc IN$413,251 Manager $90,000 $92,381 2024
Lakeland Child Evangelism Ministrie IN$314,533 Assistant Di $38,652 $40,847 2023
New Mercies Ministries Inc IN$426,366 Executive Di $77,875 $82,297 2023
Behind The Wire Ministries Inc IN$302,244 President $20,400 $20,940 2024
Nothing Is Wasted Ministries Inc IN$427,143 President $85,740 $90,608 2023
Phare Warrior IN$301,626 Director $13,500 $13,857 2024
Brethren Retreat Ministries Inc IN$440,402 Executive Director $69,760 $71,606 2024
Ebenezer Shepherding Ministries Of IN$286,158 President $19,496 $20,012 2024
The Gathering Of Northwest Indiana Inc IN$285,278 Pastor $88,500 $90,842 2024
Liberty Ministries Inc IN$282,781 Board Member Teacher $13,695 $14,473 2023
Leaderstream Inc IN$452,970 President $81,000 $81,000 2025
Greater Faith Community Ministry IN$266,144 Director $33,321 $35,213 2023
Edge Mentoring Inc IN$265,088 Exec Program $91,600 $94,024 2024
Brave Way Home Inc IN$262,503 Director $60,635 $62,239 2024
The Freedom Center Inc IN$259,383 Executive Di $22,618 $23,902 2023
School Alive Inc IN$257,160 President $4,941 $5,072 2024
Thin Blue 1st Inc IN$255,021 Ceo Executive Director $107,564 $110,410 2024
Launch Campus Ministry Inc IN$489,066 President $40,503 $40,503 2025
Christian Leaders For Africa Inc IN$521,777 President $43,560 $43,560 2025
Two Eight Ministries Inc IN$522,709 President $66,553 $68,314 2024
Heart Of A Man Inc IN$539,612 President $111,471 $114,420 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 2025 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 default60th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted60th

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 (Kellar Stem) 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 25 similarly situated organizations (Same NTEE sector (X20) + IN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,200 is reasonable (approximately the 60th 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.