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PeerBasis
Compensation Comparability Determination

Nazarene Community Development Foundation

Executive Director / CEO

EIN 453041236
NJ · NTEE X20
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Rev Dyheim Watson, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 817 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rev Dyheim Watson — reported title “VICE 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

817 organizations qualified on sector, size, and geography 817 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $427,329 $65,000
$21,33410th
$41,27825th
$69,401Median
$101,97475th
$133,44690th
$65,000This org · 47th
p10$21,334
p25$41,278
p50$69,401
p75$101,974
p90$133,446
$65,000

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 NJ 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
Vantage Leadership Initiative AL$486,624 Executive Di $113,300 $137,093 2024
Center For Early African CT$486,166 Treasurer $68,564 $72,002 2024
Parish Collective WA$485,598 Executive Director $83,333 $83,563 2024
Eastern Community Church MD$487,352 Pastor $100,800 $108,666 2023
Program For Humanitarian Aid Inc TX$485,521 Co-exec. Direct $57,700 $64,645 2024
Parish Cupboard Inc MA$487,796 Executive Director $46,772 $47,075 2024
Latin America Assistance Incorporated CA$484,926 Executive Director $97,001 $96,584 2023
Truth Life And Word Outreach Organization TX$484,894 Admin/outreach $62,692 $72,313 2023
Sonship International Inc FL$484,034 Gilmour $208,148 $225,477 2023
Launch Campus Ministry Inc IN$489,066 President $40,503 $46,606 2025
Healing Hands Global Inc LA$489,202 President $38,000 $46,865 2024
Living Compassion WA$483,619 President $28,800 $29,733 2023
Voice Of Christians Inc NC$489,281 Head Of Global Operations $8,000 $9,258 2024
Experience Christian Ministries CA$489,739 Crawford $16,928 $16,372 2024
Nazareth Educational Ministries AL$483,132 President $47,000 $58,549 2023
For Gods Glory Ministries Inc OK$483,130 President $102,000 $125,796 2024
Ministerio International Roca De Salvacion Apostoles Y Profetas VA$482,970 Director $39,286 $43,740 2023
Dayspring Outreach Ministries MO$482,657 President $28,430 $33,726 2024
Bible Passages TX$482,551 Director $50,000 $56,019 2024
Endtime Rescue International Church NY$482,336 President $73,508 $76,593 2023
Alaska Correctional Ministries Inc AK$481,427 Executive Dir. $35,110 $37,596 2024
1040 Connections Inc TN$481,377 President $63,727 $77,241 2023
Newport News Potters House VA$491,609 President/pastor $20,850 $22,548 2024
Declare Worship Community OH$481,218 Executive Di $73,750 $87,488 2024
Jerusalem Seminary TX$492,226 Dir./president $55,440 $62,113 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default47th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted46th

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 (Rev Dyheim Watson) 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 13, 2026, comparing compensation against 817 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 47th 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 13, 2026.