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PeerBasis
Compensation Comparability Determination

Children Rescues International

Executive Director / CEO

EIN 383860563
SD · NTEE Q33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samuel K Gayetaye, Executive Director / CEO ($5,847) against every comparable organization that fit the selection criteria — 201 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Samuel K Gayetaye — reported title “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

201 organizations qualified on sector, size, and geography 201 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,659 total compensation of comparable organizations → $153,970 $5,847
$8,98010th
$20,06225th
$35,443Median
$53,67075th
$79,61690th
$5,847This org · 6th
p10$8,980
p25$20,062
p50$35,443
p75$53,670
p90$79,616
$5,847

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 SD 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
Second Mountain Ministries TX$266,325 Director $165,000 $153,970 2023
Prayer Plan Missions Inc OH$266,690 Honduras Field Director $14,000 $13,436 2024
Directconnect Humanitarian Aid Inc MI$264,240 President $22,127 $20,694 2024
City Of Refuge International Inc OR$267,483 President $47,580 $41,219 2023
Project Ethiopia WA$267,500 Executive Director $14,624 $11,863 2024
Star Of Hope International America Inc KS$263,394 Ceo $59,400 $58,146 2024
Cure Glaucoma Foundation TX$267,724 Exec Dir/treas $25,738 $23,328 2024
Troup Family Ministries Inc TX$263,285 President $15,000 $13,596 2024
The Charis Project CA$263,271 Ceo $24,000 $18,778 2024
Mercy Smiles International Outreach TX$262,415 Board Member, Vice President, Former President $1,830 $1,659 2024
Santiago Panama Mission Adventures TX$262,033 President $18,300 $16,587 2024
Isaacs Dream Inc MO$270,534 President $2,000 $1,919 2024
Far Reaching Ministries Aviation Inc CA$260,470 Ceo $108,806 $85,132 2024
Cooperative Aid Inc TN$260,027 Executive Dir. $50,000 $49,028 2023
Nations Training Institute Inc TX$259,405 President $52,523 $47,606 2024
South Asia Access IL$259,010 Ce0 $24,000 $22,011 2023
Chalice Of Mercy Inc WI$272,231 President $55,836 $52,837 2024
Advanced Center For Eyecare Global CA$258,535 Executive Dir. $75,000 $60,414 2023
Upright Africa Inc TX$272,522 Officer/founder $34,046 $31,770 2023
The Baobab Home NJ$272,610 Founding Director Ceo $55,020 $44,511 2024
Creole Inc Haiti FL$257,320 Executive Director $50,600 $43,071 2024
Innovative Education International Inc IN$274,955 Executive Director $21,000 $20,659 2023
Onmission Partners CA$275,568 Ceo & Secret $30,000 $24,166 2023
Nicaragua Advances In Christian TX$255,440 Board Member $40,800 $36,980 2024
Universal Promise RI$276,299 Director $83,600 $74,780 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default6th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted9th
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 (Samuel K Gayetaye) 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 201 similarly situated organizations (Same NTEE sector (Q33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,847 is reasonable (approximately the 6th 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.