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PeerBasis
Compensation Comparability Determination

Gods Not Dead Foundation

Executive Director / CEO

EIN 471162397
AZ · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Halsey, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,184 total compensation of comparable organizations → $111,190 $20,000
$3,37210th
$6,60825th
$12,814Median
$25,30075th
$49,05990th
$20,000This org · 66th
p10$3,372
p25$6,608
p50$12,814
p75$25,300
p90$49,059
$20,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Play To Learn Ministries MO$14,248 President $1,103 $1,184 2025
Kerygma Comunidad Misionera FL$14,085 Director $3,200 $3,219 2023
New Life Holding Corporation CO$14,400 Director $7,713 $7,918 2023
Transparent Heart Ministries - Thm WY$14,437 President And Member Board Of Directors $5,446 $6,064 2024
Bryan Gray Ministries Inc NC$14,497 President $9,650 $10,674 2023
Thompsonkillebrew Fbo Fumc KY$14,976 Trustee $4,564 $5,249 2023
New Mexico Family Action Movement NM$15,050 Executive Dir. $36,000 $40,261 2024
East Mountain Greenville SC$13,281 Former Ceo/exec. Direct $21,500 $24,011 2023
Cleveland Hebrew Schools Educational OH$13,179 Treasurer $40,331 $45,728 2023
Grace & Mercy Ministries AZ$13,109 President $108,000 $111,190 2023
Pulaski Christian Church Inc VA$13,108 President $3,300 $3,410 2023
World Bridge Ministries Inc GA$12,737 President $59,670 $62,385 2024
The Shalem Institute OH$15,846 Executive Director $6,000 $6,608 2024
Baybrazil Inc CA$16,416 President/ce $110,000 $98,766 2024
Center For Faith And Work St Louis MO$11,693 Executive Director $22,973 $25,300 2024
World Leaders Group Inc FL$11,568 Secretary $12,000 $11,722 2024
Temple United Church Inc MD$17,214 Pastor $19,000 $19,016 2023
Soldiers For Christ Inc IN$18,363 Principal Officer $15,580 $17,084 2024
Relevant Ministry Inc MS$18,398 President $16,000 $19,077 2023
Jacobs Brothers Evangelistic PA$18,528 President $6,428 $6,665 2024
Grace Unleashed Inc MN$18,621 Pres,ceo, Treas $7,200 $7,398 2024
Mike Ryan Ministries Inc TX$18,822 Presidentdirector $18,948 $20,291 2023
Passion Of Christ Ministries Inc MD$9,530 Pastor $1,400 $1,361 2024
Ma Hadul Iman Ny Inc NY$19,163 President $15,601 $14,659 2024
The Center For Biblical MO$19,423 President $6,400 $7,257 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ cost of living and 2024 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 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 default66th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted62nd

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 (Joseph Halsey) 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 29 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 66th 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.