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PeerBasis
Compensation Comparability Determination

Narrow Road Ministries

Executive Director / CEO

EIN 421554006
PA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Howard, Executive Director / CEO ($28,950) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kevin Howard — reported title “PASTOR/PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,000 total compensation of comparable organizations → $63,400 $28,950
$13,76010th
$20,98525th
$40,726Median
$48,22075th
$58,88090th
$28,950This org · 40th
p10$13,760
p25$20,985
p50$40,726
p75$48,220
p90$58,880
$28,950

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 PA 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
Taylor Hose Company No 1 PA$165,123 Director $28,846 $28,846 2024
Living Way Christian Fellowship PA$162,236 Co Pastor $20,766 $21,379 2023
Crossroads Christian Ministries PA$161,065 Co-pastor $20,000 $20,591 2023
Lifecycles Inc PA$206,324 Executive Di $48,510 $49,943 2023
Latter Glory Ministries PA$142,392 President $12,600 $12,600 2024
Lux Digital Church PA$217,753 Chairman And Temporary Treasurer $57,544 $59,244 2023
Genon Ministries Inc PA$138,944 Executive Di $45,162 $46,496 2023
Inner-city Movement Inc PA$222,799 Chair $41,000 $42,211 2023
Lord Of The Nations-pennsylvania PA$227,824 President $15,500 $15,500 2024
The River Network International PA$231,753 President $40,287 $40,287 2024
M28 Ministry PA$232,023 Executive Di $63,400 $63,400 2024
The Father's Heart Ministries Inc PA$240,383 Taliercio $39,588 $40,757 2023
One Million Children Inc PA$251,485 President And Executive Director $58,333 $58,333 2024
Love Inc Of Greater Hershey PA$259,558 Executive Di $39,558 $40,726 2023
House Of Wisdom - Chrida PA$260,369 Senior Pastor $2,000 $2,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted40th

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 (Kevin Howard) 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 15 similarly situated organizations (Same NTEE sector (X20) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,950 is reasonable (approximately the 40th 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.