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PeerBasis
Compensation Comparability Determination

The Masters Theatre Inc

Executive Director / CEO

EIN 363591332
ND · NTEE X200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rev Dr Robert Bliss, Executive Director / CEO ($31,000) against every comparable organization that fit the selection criteria — 109 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

109 organizations qualified on sector, size, and geography 109 within the band form the benchmarked peer set.

Distribution of comparable compensation

$792 total compensation of comparable organizations → $132,900 $31,000
$4,54310th
$8,60625th
$20,755Median
$37,82375th
$59,58090th
$31,000This org · 71st
p10$4,543
p25$8,606
p50$20,755
p75$37,823
p90$59,580
$31,000

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

OrganizationStateTotal revenueTotal compSource
Rec MinistriesGA $65,512$65,969 990
Lilias Trotter Legacy IncFL $65,804$16,682 990
Consequential ChristianitySC $65,182$105,504 990
The Voice Of Triumph IncTN $66,000$5,939 990
Search For Me Ministries IncPA $64,971$42,305 990
Mustard Seed CottageGA $64,912$6,712 990
In His Steps Christian Recovery HomeCA $66,636$41,821 990
Walking Worthy A Journey To FreedomTN $63,302$14,510 990
Bethesda Changers ChapelMD $63,264$6,951 990
World Revival Ministries IncFL $67,957$62,992 990
General IntercessorsOH $68,336$5,156 990
Jeff Lucas International Ministries IncCO $68,588$73,837 990
Korean Evangelical Methodist Church Of MinnesotaMN $68,815$18,008 990
Fuel The Fire MinistriesTX $62,068$13,281 990
Iglesia Cristiana Sendero De Amor MdMD $61,837$26,355 990
Equippers Group InternationalTX $61,750$21,877 990
Reflections Of Grace Performing Arts School IncWI $69,485$27,141 990
Cross Culture Ministries IncCO $69,562$8,884 990
Redeem NeighborhoodsAZ $61,366$15,864 990
Global Fire MinistriesTN $61,150$67,671 990
Iglesia Pentecostal Tabernaculo De DiosNV $61,009$10,961 990
The Sentinels Les SentineltesMA $70,235$23,413 990
Iglesia Principio Nuevo New BeginingAZ $70,705$23,636 990
Embrace Equine MinistryID $71,181$33,896 990
The Word Foundation IncNY $59,664$31,192 990

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 ND 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 default71st
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted69th

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 (Rev Dr Robert Bliss) 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 109 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,000 is reasonable (approximately the 71st 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.