Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Little Pee Dee Baptist Association

Executive Director / CEO

EIN 371561444
SC · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rev John B Claiborne, Executive Director / CEO ($150) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rev John B Claiborne — reported title “EXECUTIVE BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,124 total compensation of comparable organizations → $126,362 $150
$7,18710th
$15,69225th
$28,825Median
$52,84075th
$67,48090th
$150This org · 0th
p10$7,187
p25$15,692
p50$28,825
p75$52,840
p90$67,480
$150

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 SC 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
St Joseph Of Optina Russian Orthodox Church VA$88,739 Priest $15,600 $14,865 2023
Institute For The Public Understanding Of The Bible AL$89,585 Executive Director & President Of The Board $78,400 $83,586 2023
Spiritual Counterfeits Project Inc CA$91,159 President $48,000 $38,706 2025
Beloved Warriors Inc IN$85,303 Founder/ceo $36,500 $36,896 2024
Tikvat Am Yisrael Inc NV$91,867 President $30,000 $28,825 2024
American Housing Foundation I Inc GA$92,457 Dr/president $131,107 $126,362 2024
Plainview Meditation Center Inc NY$84,512 President $4,800 $4,050 2025
Fellowship Of The Inexhaustible Cup VA$92,814 Manager $8,500 $7,867 2024
Partners In Christ TN$93,259 Executive Director $35,000 $36,307 2023
Xtend Ministries International TX$83,807 President $57,742 $57,002 2023
Heartstream Resources NC$82,843 President $22,789 $23,238 2023
The Theosophy Company CA$95,337 Trustee $31,200 $25,825 2024
Peace Ambassadors Usa TN$81,417 President $22,000 $22,821 2023
Youth On The Move Usa Inc FL$96,166 President $36,000 $33,375 2023
Sherwood Christian Outreach Center PA$80,957 President $26,500 $25,331 2024
Orchard Ministries NM$96,354 President $43,314 $44,656 2024
Ywca Mclean County Foundation IL$80,269 Ceo/presiden $8,752 $8,035 2025
John Shiver Ministries Inc FL$79,640 President $53,850 $49,924 2023
Crossover Restoration Foundation TX$77,175 President/ceo $86,400 $85,291 2023
Home Heart MN$76,805 President $72,400 $68,574 2024
Shadybrook Inc OH$75,944 Executive Director $56,160 $57,016 2024
Firstlight International PA$101,654 President $17,280 $16,518 2024
Next Generation Ministries International VA$75,486 Executive Dir. $11,000 $10,181 2024
The Word Of God MI$75,414 Treasurer $4,261 $4,216 2024
G3 Experience Inc TX$102,448 President $54,000 $53,307 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted0th

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 John B Claiborne) 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 47 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $150 is reasonable (approximately the 0th 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.