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PeerBasis
Compensation Comparability Determination

Raccoon River Bible Conference

Executive Director / CEO

EIN 426076375
IA · NTEE X21Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dan Morley, Executive Director / CEO ($61,960) against every comparable organization that fit the selection criteria — 283 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dan Morley — 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

283 organizations qualified on sector, size, and geography 283 within the band form the benchmarked peer set.

Distribution of comparable compensation

$328 total compensation of comparable organizations → $251,068 $61,960
$14,66610th
$29,96525th
$55,040Median
$82,16875th
$117,95990th
$61,960This org · 58th
p10$14,666
p25$29,965
p50$55,040
p75$82,168
p90$117,959
$61,960

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 IA 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
Peak 7 Adventures WA$433,333 Executive Dir. $64,281 $54,114 2023
21c International Incorporated FL$433,137 $94,500 $81,078 2024
Campus Christian Fellowship MO$435,869 Campus Minister $48,375 $48,176 2023
Fathers House MN$431,290 Trustee $24,000 $22,298 2023
One Another Ministries International CA$430,254 Vice President $29,472 $23,243 2024
Shepherds' Support Inc TX$437,090 Executive Director $116,520 $109,595 2023
Conexion Training Inc GA$430,212 President $101,469 $93,179 2024
Deeper Still Missions TN$428,805 Executive Direc $14,600 $14,430 2023
University Christian Church Legacy Foundation WA$428,707 Managing Director $94,796 $79,802 2023
International Training And OR$427,706 President $110,163 $96,193 2023
Healing Rooms Ministries WA$439,784 President $6,738 $5,672 2023
Pact Ministry Inc GA$439,827 President $127,927 $117,476 2024
Lifetouch Ministries Inc IN$426,706 Executive Direc $21,400 $20,611 2024
Cornerstone Outreach Center Of Amarillo Inc TX$426,104 Officer $72,000 $65,778 2024
House Of God Holy Church Of The Living God Pillar & Ground KY$441,422 Cheif Apostle $32,371 $31,763 2024
Life Generating Church Inc FL$425,242 Director $9,600 $8,480 2023
The Tolson Group TX$423,309 Director, President $176,093 $160,875 2024
Elijah's Retreat Inc TX$422,551 Program Director $46,299 $42,298 2024
Jesus Vive Hoy-jesus Is Alive Today FL$421,038 Ministry & Systems Coordinator $16,450 $14,114 2024
Iglesia Pentecostal El Jordan Inc MD$446,634 Pastor $30,000 $25,615 2024
Jabbock Ministries Inc GA$420,341 Director $36,000 $34,035 2023
Camp Manna Ministries Inc NC$447,000 President $62,800 $59,263 2024
The Apostle Continuationchurch Inc NY$448,004 Pastor $16,306 $13,855 2023
U-turn Ministries CO$448,086 President $26,000 $22,769 2024
Roadrunner World Missions Inc NM$449,257 President $14,400 $14,563 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default58th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted55th

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 (Dan Morley) 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 283 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,960 is reasonable (approximately the 58th 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.