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PeerBasis
Compensation Comparability Determination

Biblical Foundations Academy

Executive Director / CEO

EIN 411861794
NC · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Keith Johnson, Executive Director / CEO ($85,000) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Keith Johnson — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$973 total compensation of comparable organizations → $224,940 $85,000
$15,98310th
$29,95525th
$52,914Median
$81,91575th
$115,35490th
$85,000This org · 78th
p10$15,983
p25$29,955
p50$52,914
p75$81,915
p90$115,354
$85,000

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 NC 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
Apocalypse Ministries Inc TN$259,278 President $73,847 $77,343 2023
Doulos Ministries Inc MO$259,396 President/ce $121,355 $124,395 2024
Alpha New England Inc MA$259,916 Executive Dir. $47,833 $42,829 2023
Atk International Inc KS$258,063 President $17,704 $18,511 2024
The Potters House Church VA$257,883 Pastor $15,472 $14,885 2023
Acts 17six Inc TN$261,319 Vice-president $62,400 $65,354 2023
Liberty Vision Of Hope Restoration Center Inc NY$256,998 Brown $35,140 $31,639 2023
Laban Ministries International Inc TN$261,870 Administrator $74,100 $73,439 2025
Harvest Christian Ministries MD$256,546 President $33,433 $30,250 2024
Jerry Vines Ministries Inc GA$262,000 Ceo $111,089 $108,102 2024
Hope Africa Collective Inc FL$262,320 President $27,600 $25,093 2024
Mission Alive TX$256,076 Executive Director $106,795 $103,389 2024
Inter-lutheran Theological Seminary MI$262,476 President $98,614 $101,419 2023
Pure Encouragement Inc FL$255,905 Executive Di $112,900 $102,646 2024
Discovering Truth Ministries CA$262,786 President & Ceo $73,363 $61,310 2024
Heartstrong Inc KS$262,999 President $172,151 $185,310 2023
Global Golf TN$263,011 President $58,967 $59,987 2024
Oasis Ministry NC$263,119 President $21,987 $22,636 2023
Pathway To Paradise Ministries MO$263,490 President $70,900 $72,676 2024
Black Sheep Motorcycle Ministry CA$263,559 President $38,400 $32,091 2024
Great Among The Nations Inc CA$254,918 President $47,387 $39,601 2024
First Brazilian Assembly Of God Church SC$263,910 Pastor $24,000 $24,948 2023
International Training Partners Inc CO$254,246 President Trainer $86,921 $83,046 2023
Brazilian Church Assembly Of God In Worcester MA$264,975 Pastor President $46,800 $41,903 2023
Joyful Word Ministries Inc FL$265,410 President/sec. $71,089 $66,542 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default78th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted76th

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 (Keith Johnson) 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 323 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,000 is reasonable (approximately the 78th 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.