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PeerBasis
Compensation Comparability Determination

Central European Christian

Executive Director / CEO

EIN 471556323
TN · NTEE X11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Perry Stepp, Executive Director / CEO ($100,650) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,456 total compensation of comparable organizations → $216,567 $100,650
$18,68910th
$29,98025th
$38,854Median
$59,65975th
$79,88490th
$100,650This org · 94th
p10$18,689
p25$29,980
p50$38,854
p75$59,659
p90$79,884
$100,650

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 TN 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
A Ray Of Hope On Earth IL$415,365 President $231,551 $216,567 2023
Elim Park Legacy Foundation Inc CT$423,361 President $49,858 $43,198 2024
His Feet International PA$429,012 President $103,381 $98,079 2023
Il Muslim Civic Coalition IL$429,548 President $72,000 $67,341 2023
Agape Impact Ministries Inc TX$385,088 President / Executive Director $18,210 $17,329 2023
Dorothy Day Capital Corporation MN$379,641 Vp & Cfo At Catholic Charities $39,251 $36,898 2023
Knowing Jesus Ministries Inc TN$440,098 Ceo $31,200 $30,305 2024
Church In Action - Germany AZ$374,449 Ceo $33,373 $30,534 2023
Friends Of Our Lady Of Martyrs Shrine NY$371,754 Executive Director $83,490 $71,773 2023
St Matthews Music Guild CA$449,010 Board Member $5,584 $4,456 2024
Emmaus Inn Ministries CA$473,034 Executive Dir. $126,770 $101,153 2024
Porter Hills At Home MI$482,106 President & Chair Of Avenues Board/brio Ceo $31,878 $31,303 2023
Liberti Network Of Churches PA$330,951 President $30,844 $29,262 2023
Highpoint Community Ministries TX$327,344 Preschool Director $56,074 $51,831 2024
At Stake Ministries Inc KS$491,864 Director $80,559 $80,422 2024
The Dream Center Of Columbus Inc MS$322,488 Executive Di $27,850 $29,509 2023
Living River A Retreat On The AL$496,663 Executive Di $53,560 $55,048 2023
Bird Of Pray Foundation MT$498,120 President-executive Director $78,039 $77,733 2024
El Refugio Ministry Inc GA$314,037 Executive Director $64,210 $59,659 2024
Sacred Heart Support Corporation CA$308,215 President $6,013 $4,940 2023
Ashland Theological Seminary Founda OH$303,277 Exec. Dir $49,846 $47,528 2025
Mother Of Mercy House Inc PA$298,274 Executive Dir & Board Member $37,417 $34,480 2024
Iocc Foundation Incorporated MD$533,958 Executive Director And Ceo $59,731 $51,602 2024
Hardcore Evangelistic Ministries Inc TX$284,493 President $32,433 $29,980 2024
Joseph Pedott Perpetual Endowment Trust CA$282,930 Assistent Treasurer (From $50,736 $40,483 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default94th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted94th
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 (Perry Stepp) 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 33 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,650 is reasonable (approximately the 94th 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.