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PeerBasis
Compensation Comparability Determination

Shade Tree Ministries

Executive Director / CEO

EIN 471384280
SC · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gregory M Bagwell, Executive Director / CEO ($111,700) against every comparable organization that fit the selection criteria — 448 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

448 organizations qualified on sector, size, and geography 448 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $453,657 $111,700
$8,40310th
$22,49925th
$39,420Median
$70,80975th
$100,18890th
$111,700This org · 92nd
p10$8,403
p25$22,499
p50$39,420
p75$70,809
p90$100,188
$111,700

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 SC 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
Indiana Association Of Christian Schools Inc IN$151,238 Executive Director $58,000 $57,118 2025
Chinese Christian Training CA$151,487 Gn Secretary $25,200 $21,474 2023
Jim Gilbert Ministries Inc FL$150,494 President $6,470 $5,998 2023
Camp Hunt Inc NY$151,663 Board Member $1,950 $1,689 2024
St Benedicts Workshop TX$151,815 Director $36,000 $35,538 2023
Messianic Ministry To Israel TN$150,174 Executive Director $63,535 $64,016 2024
Joanna Beck Ministries AR$149,997 Treasurer/secretary $7,407 $8,217 2023
Iglesia De Dios Missionera Los TX$152,250 Pastor $29,820 $28,593 2024
Robby Mitchell Ministries Inc TX$149,390 President $131,111 $125,715 2024
Victory Through Jesus Sports Ministries KS$152,689 President $63,156 $67,333 2023
Alandi Ashram Alandi Ayurveda Clinic CO$148,890 Executive Director $16,500 $15,166 2024
Power Of One Christian Coaching And Outreach Ministries NJ$148,692 President $31,700 $27,130 2024
Religious Of The Incarnate Word CA$148,616 Chief Executive Officer $21,000 $17,382 2024
Herrin Ministries Inc TN$148,384 President $81,000 $81,613 2024
Richard Bush Renewal Center MI$148,384 Executive Director $13,000 $13,242 2023
Red Ink Revival Inc KS$148,011 President $118,264 $122,469 2024
Soulteam Inc OK$147,942 President $70,400 $74,307 2024
Christian Unity Press MI$154,227 Treasurer $68,000 $67,278 2024
Iglesia De Intercesion Encuentro Con Dios CA$154,427 Chief Executive Officer $19,740 $16,339 2024
Move Church MO$147,618 President $20,177 $20,485 2024
Sybarite Chamber Players Ltd NY$154,472 President/executive Direct $41,730 $36,145 2024
Thistlebend Ministries Inc KY$147,349 Executive Di $32,500 $33,470 2024
Loeber Ministries Inc OK$147,344 President $46,450 $49,028 2024
Forrest Ministries Inc FL$154,730 Director $30,000 $27,014 2024
Taylor Ministries Inc GA$147,173 President $60,000 $57,828 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default92nd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted91st

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 (Gregory M Bagwell) 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 448 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $111,700 is reasonable (approximately the 92nd 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.