Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Christian Resource Center

Executive Director / CEO

EIN 470577542
NE · NTEE X20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paul Nauman, Executive Director / CEO ($16,510) against every comparable organization that fit the selection criteria — 798 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Paul Nauman — reported title “EXEC DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

798 organizations qualified on sector, size, and geography 798 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $427,404 $16,510
$12,28210th
$24,10325th
$44,391Median
$74,24875th
$103,29990th
$16,510This org · 15th
p10$12,282
p25$24,103
p50$44,391
p75$74,248
p90$103,299
$16,510

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 NE 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
Family Life Center International Inc SC$202,911 President $101,513 $95,639 2024
Integrare Inc NH$203,300 Co-executive Director $100,667 $81,779 2025
Bible Translation Fellowship CA$202,584 President And Board Member $123,743 $96,496 2024
Nik Ripken Ministries TX$203,890 President $32,400 $29,268 2024
Joyful Korean Community Church TX$203,890 Senior Pastor $29,700 $27,622 2023
Haven Ministries CO$203,902 President $100,000 $86,594 2024
Prayermentor TX$202,251 President $101,544 $91,731 2024
Remember Jerusalem Inc KS$204,030 President $97,004 $94,640 2024
Hope 4 Venezuela MN$204,112 President & Director $105,700 $94,320 2024
Polk County Jail Ministries Inc IA$202,079 Chaplain $112,115 $114,135 2023
Train Them 2 Fish International Inc NC$204,151 Treasurer $2,000 $1,867 2024
Joined To Hashem NC$202,044 President $79,937 $74,591 2024
Global Link Partners MN$204,234 Director $65,000 $58,002 2024
Lesser Ministries Inc NC$204,281 President Director $51,016 $47,604 2024
True Disciples WA$204,319 President $36,000 $29,967 2023
Reba Rambo Ministries TN$201,689 President $59,000 $56,006 2024
Reformed Evangelical Seminary Inc OR$204,513 President $37,496 $31,446 2024
Galilean Theological Center OH$201,550 President $42,000 $40,173 2024
Sports Outreach International Inc MO$204,687 Secretary $124,366 $118,956 2024
The Bonhoeffer Project CA$201,512 Board Member $55,300 $43,123 2024
Global 504 FL$201,459 President $58,000 $49,206 2024
Sun Eui Church Of Ny NY$204,749 Pastor $18,000 $15,123 2023
Leadership Training International AR$201,440 Executive Director $86,774 $88,084 2024
Open Arms Hispanic Ministries OH$201,312 Executive Di $74,620 $71,374 2024
Kris Kildosher Ministries Inc NE$201,309 President $102,060 $99,132 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default15th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted15th

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 (Paul Nauman) 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 798 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,510 is reasonable (approximately the 15th 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.