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PeerBasis
Compensation Comparability Determination

Bf Bboy Ministries

Executive Director / CEO

EIN 454690400
CO · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Swalley, Executive Director / CEO ($105,833) against every comparable organization that fit the selection criteria — 336 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Swalley — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

336 organizations qualified on sector, size, and geography 336 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,018 total compensation of comparable organizations → $235,436 $105,833
$16,10810th
$31,87325th
$57,850Median
$86,87975th
$122,84090th
$105,833This org · 83rd
p10$16,108
p25$31,873
p50$57,850
p75$86,879
p90$122,840
$105,833

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 CO 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
Open Doors Inc OK$298,168 President $100,334 $115,219 2023
Wise Intentional Leadership WI$297,496 Executive Di $41,063 $44,724 2023
Great Exchange Inc GA$299,254 Director $70,000 $73,402 2023
The Chapel Of The Good Shepard Foundation Inc MA$300,000 President $80,930 $71,769 2025
Precious Gift Ministries OH$300,107 Director $137,451 $151,825 2023
Build A Better Us TN$300,794 President/director $51,121 $56,040 2023
Metro Atlanta Seminary Inc GA$300,852 President/ceo $14,048 $14,731 2023
R1 Ministries Inc TN$300,877 President $107,265 $114,213 2024
New Ministries Inc AZ$301,529 President $95,000 $92,548 2024
Worshipers Of The King Ministries MA$303,059 President $56,197 $52,665 2023
Bld-it Ministry TN$303,137 Executive Di $182,709 $194,542 2024
Carry The Cure Incorporated AK$303,291 President $51,424 $49,802 2024
Sports Excellence International Inc MO$303,616 Vice President/director $44,684 $47,941 2024
New Name Counseling And Teaching Center GA$292,448 President/executive Direct $125,000 $127,315 2024
Faith 2 Faith Ministries Inc CT$304,115 Director $23,099 $22,587 2023
Ministry Resource Network Inc GA$304,375 President $31,800 $32,389 2024
Eurasian Baptist Mission FL$291,444 President $74,592 $70,982 2024
Jmh Ministries Llc SC$306,524 President $45,900 $48,506 2024
Washington Mongolian Church VA$306,652 Missionary $24,000 $23,473 2024
Sebit Church Inc NJ$306,686 Paster $52,102 $48,514 2023
Laymans Retreat At Round Top TX$306,714 Foreman $40,000 $39,487 2025
Q Place IL$307,258 Executive Dir. $65,000 $63,063 2025
Moyer Ministries Inc KS$289,040 Executive Director $42,160 $46,137 2024
Desilva Ministries CA$307,526 President $18,000 $16,210 2023
South American Call Inc TN$288,873 President $20,020 $21,946 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2023 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 CO 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 default83rd
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted83rd

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 (Michael Swalley) 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 336 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $105,833 is reasonable (approximately the 83rd 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.