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PeerBasis
Compensation Comparability Determination

Great Is Thy Faithfulness Cogic

Executive Director / CEO

EIN 364750921
MN · NTEE X11
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Ronald Nash, Executive Director / CEO ($10,000) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,633 total compensation of comparable organizations → $97,910 $10,000
$10,54710th
$20,80625th
$30,368Median
$48,20775th
$73,52490th
$10,000This org · 11th
p10$10,547
p25$20,806
p50$30,368
p75$48,207
p90$73,524
$10,000

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 MN 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
New Life Center Foundation ND$135,797 Secretary $25,948 $28,818 2023
Copeland Family Supporting Organization VA$144,179 Secretary $5,470 $5,192 2024
Bethel Institute For Social Justice MA$118,444 Cfo $20,412 $18,563 2023
Kyle Winkler Ministries Inc FL$112,567 President $54,000 $49,866 2024
Mcfarlin Memorial Methodist Episcopal OK$111,889 Successor Trustee $11,864 $12,842 2024
The Harriette And Ted Perlman Family IL$154,571 Secretary $66,424 $66,088 2023
Arizona District Council Of The AZ$106,715 Ceo Current $103,568 $97,910 2024
The Lookout Coffee TX$105,331 Executive Director $25,083 $25,393 2023
Robert And Susan R Hurwitz Family OH$99,500 Treasurer Thru 10/27/22 $40,331 $43,231 2023
Gamboa Union Ministries PA$170,755 V. Chairman/treasurer $3,600 $3,633 2023
Iglesia Cristiana La Familia De Dios Corp GA$93,312 Pastor $63,334 $62,598 2024
Minn-iowa Christian Broadcasting MN$180,278 Executive Di $21,580 $20,421 2025
The Genesis Foundation CO$182,458 Treasurer $27,230 $25,666 2024
United Methodist Volunteers In Miss AL$187,916 Exec. Dir. $85,573 $90,876 2024
Cricket Alley Ministries KS$190,966 Executive Di $35,000 $37,169 2024
Kgm Support Corporation MI$195,025 President & $31,457 $31,917 2024
New Leaf Ministries Inc ID$196,207 President $21,000 $21,960 2024
Opoverwatch Inc NY$198,953 Executive Directorboard Memb $42,000 $38,409 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted6th

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 (Ronald Nash) 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 10, 2026, comparing compensation against 18 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,000 is reasonable (approximately the 11th 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 10, 2026.