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PeerBasis
Compensation Comparability Determination

Operation Transformation

Executive Director / CEO

EIN 383242099
MI · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Seppo, Executive Director / CEO ($64,751) against every comparable organization that fit the selection criteria — 238 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

238 organizations qualified on sector, size, and geography 238 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,673 total compensation of comparable organizations → $185,507 $64,751
$16,60410th
$25,58525th
$41,387Median
$68,73075th
$102,76290th
$64,751This org · 71st
p10$16,604
p25$25,585
p50$41,387
p75$68,730
p90$102,762
$64,751

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

OrganizationStateTotal revenueTotal compSource
Greenwood Ministries AssociationMI $177,975$29,857 990
Young's Chapel Missionary BaptistGA $177,843$25,446 990
United Christian Ministires IncMS $180,898$52,751 990
Freedom Fellowship IncWI $177,390$53,126 990
Milwaukee Innercity CongregationsWI $177,134$65,802 990
Compassion BridgesCA $181,423$29,801 990
La Prayer MountainCA $177,081$7,529 990
Solid Rock Baptist ChurchDE $181,454$27,817 990
Touch The World Ministries IncNC $181,906$23,829 990
Freedom For Appalachia Community Development OrganizationOH $182,171$41,151 990
Kingdom Life Ministries InternationalCO $175,984$97,658 990
Abundance Of Life Temple MinistriesLA $175,559$19,789 990
Whetstone Ministries Ron FuhrmanAR $175,318$22,652 990
Supreme Task International IncGA $184,534$102,778 990
Soul Purpose MinistriesMN $173,385$28,720 990
Sierra Vista Bethel ChurchAZ $172,154$73,522 990
China Services VenturesMN $171,022$49,780 990
One King IncMO $170,845$116,174 990
The Schermerhorn FoundationNY $170,789$8,563 990
Arthur Blessitt EvangelisticCO $188,699$60,255 990
Life Out Of Death Ministries IncNC $188,864$66,070 990
Grace Haven Baptist Fellowship IncNC $189,012$35,161 990
Grace & Truth Fellowship Church IncIN $189,248$27,340 990
Libertad En Cristo Ministries IncKS $168,253$38,831 990
Living Bread MinistriesVA $168,238$30,514 990

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 MI 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)71st
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted71st

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 (Andrew Seppo) 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 238 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,751 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.