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PeerBasis
Compensation Comparability Determination

Be The One Ministries

Executive Director / CEO

EIN 455379714
AR · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steven Sexton, Executive Director / CEO ($22,266) against every comparable organization that fit the selection criteria — 192 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

192 organizations qualified on sector, size, and geography 192 within the band form the benchmarked peer set.

Distribution of comparable compensation

$761 total compensation of comparable organizations → $141,135 $22,266
$10,78110th
$22,17625th
$39,370Median
$58,69875th
$80,57290th
$22,266This org · 26th
p10$10,781
p25$22,176
p50$39,370
p75$58,698
p90$80,572
$22,266

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 AR 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
Institute For Biblical Counseling & Discipleship LA$184,730 Managing Director $800 $761 2024
Transformation Prayer Ministry SC$183,294 Director $95,000 $85,641 2024
Anchor House Inc FL$186,398 Executive Director $52,820 $42,878 2024
Good News Radio Broadcasting Inc AZ$182,391 President $114,600 $95,237 2024
Harbor House Of Rochester Inc NY$181,868 Executive Director $58,226 $46,808 2023
Randydon Ministries MI$187,387 President $98,506 $87,859 2024
Beauty For Ashes Ministries Inc TN$187,796 Executive Director Vice Pres $29,500 $27,586 2023
Unison Harvest International Inc CA$180,657 President $174,296 $133,895 2023
The Momentum Group ID$188,950 Ceo $43,661 $40,134 2024
Full Gospel Baltimore Church MD$179,955 Pastor $23,965 $19,932 2023
Assembly Care Ministries Inc NC$179,905 Director $10,000 $8,929 2024
North Georgia Interfaith Minis GA$189,684 Exec Director $51,365 $45,947 2023
Project Lee Ministries Inc NY$179,481 President Ceo $70,200 $54,815 2024
Alameda Muslim League CA$179,144 Imaam Minister $46,700 $35,875 2023
Vaad Hakashruth Of Kansas City Inc KS$192,474 Executive Director (Term Ended October 2023) $51,223 $49,231 2023
Cdaide Inc ID$176,553 Executive Dir. $81,580 $73,058 2025
Brent Gambrell Ministries TN$192,827 President $47,702 $44,608 2023
Camp Presmont Inc OH$174,442 Executive Director $24,833 $23,399 2023
The Tent Inc TN$195,225 Executive Director $39,996 $37,402 2023
Peregrino Hermitage Ltd CO$195,414 President $24,000 $20,473 2023
His Healing Light Ministries CO$173,266 Founding Director $42,716 $35,393 2024
Compassion Counseling TN$196,114 Director $50,000 $45,416 2024
Community Kids MI$196,132 Mission/vision Director $44,800 $41,138 2023
The Kings Men PA$196,549 Officer $59,559 $51,323 2024
Isnag Ministries Foundation NC$171,898 President $30,000 $26,786 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default26th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted24th

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 (Steven Sexton) 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 192 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,266 is reasonable (approximately the 26th 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.