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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 411740253
MN · NTEE X99Z
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Douglas Frey Phd, Executive Director / CEO ($72,400) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Douglas Frey Phd — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$158 total compensation of comparable organizations → $133,412 $72,400
$5,06910th
$9,78925th
$24,534Median
$44,00775th
$60,19590th
$72,400This org · 93rd
p10$5,069
p25$9,789
p50$24,534
p75$44,007
p90$60,195
$72,400

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
Crossover Restoration Foundation TX$77,175 President/ceo $86,400 $90,050 2023
Shadybrook Inc OH$75,944 Executive Director $56,160 $60,198 2024
Next Generation Ministries International VA$75,486 Executive Dir. $11,000 $10,749 2024
The Word Of God MI$75,414 Treasurer $4,261 $4,451 2024
John Shiver Ministries Inc FL$79,640 President $53,850 $52,709 2023
Ywca Mclean County Foundation IL$80,269 Ceo/presiden $8,752 $8,483 2025
Sherwood Christian Outreach Center PA$80,957 President $26,500 $26,745 2024
Kwm World Outreach Inc GA$72,198 President $6,400 $6,513 2024
Peace Ambassadors Usa TN$81,417 President $22,000 $24,095 2023
Camp Zimmerman Foundation Incorporated OH$71,216 Camp Manager $9,900 $10,612 2024
Heartstream Resources NC$82,843 President $22,789 $24,534 2023
Xtend Ministries International TX$83,807 President $57,742 $60,182 2023
Plainview Meditation Center Inc NY$84,512 President $4,800 $4,276 2025
Beloved Warriors Inc IN$85,303 Founder/ceo $36,500 $38,954 2024
Christian Ministry Center MN$68,110 President $9,000 $9,266 2023
United Research Inc NC$65,623 V/p $3,237 $3,298 2025
Little Pee Dee Baptist Association SC$88,585 Executive Board Member $150 $158 2024
St Joseph Of Optina Russian Orthodox Church VA$88,739 Priest $15,600 $15,694 2023
Institute For The Public Understanding Of The Bible AL$89,585 Executive Director & President Of The Board $78,400 $88,249 2023
Hearts Of Jesus And Mary Ministries SC$63,332 Minister $20,042 $21,785 2023
Spiritual Counterfeits Project Inc CA$91,159 President $48,000 $40,866 2025
Tikvat Am Yisrael Inc NV$91,867 President $30,000 $30,433 2024
American Housing Foundation I Inc GA$92,457 Dr/president $131,107 $133,412 2024
Fellowship Of The Inexhaustible Cup VA$92,814 Manager $8,500 $8,306 2024
Partners In Christ TN$93,259 Executive Director $35,000 $38,332 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 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 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 default93rd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted88th

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 (Douglas Frey Phd) 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 43 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,400 is reasonable (approximately the 93rd 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.