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PeerBasis
Compensation Comparability Determination

Create Hope

Executive Director / CEO

EIN 384130952
TX · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian B Masters, Executive Director / CEO ($34,200) against every comparable organization that fit the selection criteria — 138 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

138 organizations qualified on sector, size, and geography 138 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,809 total compensation of comparable organizations → $282,000 $34,200
$16,41810th
$39,33125th
$62,325Median
$87,26575th
$132,56490th
$34,200This org · 21st
p10$16,418
p25$39,331
p50$62,325
p75$87,265
p90$132,564
$34,200

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

OrganizationStateTotal revenueTotal compSource
Your Kingdom ComeTX $327,800$87,525 990
Teresia Wairimu Evangelistic MinistryTX $323,950$38,763 990
Ghb3TX $320,827$7,667 990
Global Leadership Outreach DevelopmentTX $320,610$282,000 990
Mosaic Center For Spiritual FormationTX $320,551$30,600 990
Grace Assembly Christian Church Of Gatesville IncTX $320,129$1,809 990
Blast & Cast Mens MinistriesTX $332,577$84,921 990
Today MinistriesTX $333,068$143,500 990
Moms In The MakingTX $315,177$64,861 990
Main Street CrossingTX $315,132$8,960 990
James F Myers Ministries IncTX $311,732$65,000 990
Practice Ministries IncTX $311,370$94,322 990
You Are IncTX $342,215$50,234 990
Hamoreh MinistriesTX $342,313$85,172 990
Christian Campus Center At Uta IncTX $342,409$78,000 990
Talented FoundationTX $309,476$185,324 990
West Texas Christian MinistriesTX $343,180$13,348 990
Midland Soup Kitchen MinistryTX $308,741$97,971 990
Lift MinistriesTX $343,442$111,161 990
International Breakthrough Ministries IncTX $343,594$159,591 990
Her Well Center IncTX $306,991$77,261 990
Center For Christian StudiesTX $345,061$91,572 990
In The Streets-hands UphighministryTX $306,260$22,333 990
Young Living StonesTX $305,712$14,156 990
Waters Edge EncampmentTX $346,830$5,666 990

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 TX 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 default21st
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted19th

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 (Brian B Masters) 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 138 similarly situated organizations (Same NTEE sector (X20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,200 is reasonable (approximately the 21st 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.