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PeerBasis
Compensation Comparability Determination

Arizona District Council Of The

Executive Director / CEO

EIN 465600068
AZ · NTEE X11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeff Peterson, Executive Director / CEO ($103,568) against every comparable organization that fit the selection criteria — 465 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

465 organizations qualified on sector, size, and geography 465 within the band form the benchmarked peer set.

Distribution of comparable compensation

$163 total compensation of comparable organizations → $251,783 $103,568
$8,00810th
$17,72425th
$32,802Median
$54,62075th
$81,52790th
$103,568This org · 95th
p10$8,008
p25$17,724
p50$32,802
p75$54,620
p90$81,527
$103,568

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 AZ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Nexus MissionCA $106,545$13,311 990
Green Pastures ChristianIL $106,198$32,547 990
Centro Cristiano El Kairos De Dios IncFL $107,332$38,096 990
South Mountain Family CampNC $105,983$19,407 990
Cap Ministries IncTX $107,500$64,533 990
Ross Family MinistriesNC $105,754$69,133 990
Mission Mobilization InternationalCO $105,694$73,600 990
The Alan F And Diane R LevinTX $107,751$31,888 990
Christian Television Of Las Vegas IncFL $105,522$12,450 990
Leadership Connection IncMA $107,941$75,371 990
Street Church Ministries IncNJ $107,997$47,790 990
The Lookout CoffeeTX $105,331$26,860 990
Worship United IncFL $108,269$8,123 990
Rise Ministry Community Development CenterOH $104,965$10,056 990
Ignite Yp IncMO $108,506$76,060 990
Barbara Yandell MinistriesTX $108,559$60,989 990
Friends Of The Groom IncOH $104,720$1,696 990
IgleCA $108,799$19,394 990
Holy Synod Of Saint AthanasiusPA $104,400$18,042 990
Children Ministries InternationalCA $104,068$84,406 990
Desales Resources And Ministries INY $109,364$41,770 990
North Central Presbytery Of The Cumberland Presbyterian ChurchIL $104,037$5,788 990
Globalservant Ministries IncAL $104,018$51,003 990
Apologetics Resources Center IncAL $103,964$69,646 990
Breakthrough Ministries IncTN $103,936$40,582 990

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 AZ 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 default95th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (Jeff Peterson) 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 465 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $103,568 is reasonable (approximately the 95th 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). 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.