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PeerBasis
Compensation Comparability Determination

Mcalpine Partners

Executive Director / CEO

EIN 463322491
DC · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stuart Mcalpine, Executive Director / CEO ($90,300) against every comparable organization that fit the selection criteria — 1014 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

1,014 organizations qualified on sector, size, and geography 1,014 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $320,192 $90,300
$17,22310th
$34,50825th
$62,087Median
$94,91375th
$129,09590th
$90,300This org · 71st
p10$17,223
p25$34,508
p50$62,087
p75$94,913
p90$129,095
$90,300

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 DC 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
Apostolos Missions International NJ$337,074 Senior Director $25,500 $29,171 2021
Upon The Rock CO$336,966 President/tr $41,400 $43,940 2024
Stained Glass Ministries Inc AL$337,388 President $78,485 $96,624 2023
Kaleidoscope Ministries Inc NY$336,721 Officer $93,935 $93,953 2024
Discipleability Ministries Inc OK$336,586 Executive Director $39,690 $48,374 2024
Good News For Life Inc PA$337,960 Board Member $47,655 $54,156 2023
The Lore Family Ministries Inc OH$338,092 President $65,913 $79,555 2023
Lane Of Roses Inc KY$335,792 President $43,392 $53,125 2023
Faithful City Inc AZ$338,502 President $92,372 $101,235 2023
Awesome Ambitions MO$335,330 Ex Offico $16,250 $19,051 2024
Queen Of Peace Missionary NJ$338,979 President $48,000 $48,837 2023
North Dakota Professional Health ND$334,890 Executive Director (Through 8/2023) $69,276 $86,634 2023
Seed Ministry Inc IN$334,864 Pastor/director $16,800 $19,610 2024
Coach Approach Ministries IL$334,828 President $65,946 $71,761 2024
My Xp Inc UT$339,398 Executive Director $146,992 $166,521 2024
Gods Glory Ministries International Inc GA$339,459 President $77,256 $85,982 2024
Camp Crosspoint GA$339,537 Executive Di $44,666 $49,711 2024
Resting Place New Jersey House Of Prayer Inc NJ$339,702 President $59,850 $60,894 2023
Liberty Grace Of God MD$334,444 Senior Pastor $49,400 $52,630 2023
Atlas Group Of Lyon County IA$334,229 Executive Dir. $48,800 $59,143 2024
Joyful Noise Xpress Inc CA$340,059 President $55,272 $52,828 2024
Young Leaders International Inc GA$334,057 Executive Director $105,058 $116,923 2024
Contagious Love International TN$333,928 Sr. Pastor, President $85,600 $102,535 2023
New York State Chaplain Task Force Inc NY$340,234 President, Commanding Officer $76,154 $78,419 2023
Brown Family Ministries Inc SC$340,264 Board & Executive Director Of Bfm $48,993 $58,245 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default71st
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted70th

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 (Stuart Mcalpine) 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 1014 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,300 is reasonable (approximately the 71st 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.