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PeerBasis
Compensation Comparability Determination

Charleston Presbyterian Church

Executive Director / CEO

EIN 472196038
SC · NTEE X20
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandy Floyd, Executive Director / CEO ($12,969) against every comparable organization that fit the selection criteria — 752 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sandy Floyd — reported title “ADMININSTRAT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

752 organizations qualified on sector, size, and geography 752 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $423,288 $12,969
$11,81810th
$23,65725th
$43,130Median
$71,74075th
$98,80890th
$12,969This org · 11th
p10$11,818
p25$23,657
p50$43,130
p75$71,740
p90$98,808
$12,969

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
By Example Missions TX$195,717 Executive Director $52,800 $47,238 2024
Mike Kruger Ministries Inc FL$195,198 President $90,000 $75,618 2024
Mision Cristiana Elim Nuevo Re NJ$195,007 President $36,200 $28,907 2024
Torch Of Christ Ministries LA$194,971 President $88,400 $87,059 2024
Light Of The World Ministry OR$196,266 President $8,000 $6,841 2023
Rhoda Wise Shrine Inc OH$196,343 President Ceo $27,040 $26,371 2023
Samuel R Chand Ministries Inc GA$196,417 President $34,000 $30,576 2024
Shadowlands Joy Inc AL$196,505 Executive Director $159,658 $154,267 2024
Spiritual Innovations Inc GA$194,422 Executive Dir. $97,466 $87,649 2024
Equipping Ministries International Inc OH$194,290 Secretary Non Voting $20,736 $19,643 2024
Mission Of Hope AR$196,828 Co Administrator, Non Voting $18,111 $18,208 2024
The Gospel Underground VA$196,940 President $129,640 $109,067 2025
That Day CA$197,109 President $214,750 $170,751 2023
Grace Adventures Inc LA$197,218 President/di $140,519 $142,476 2023
Outfitters For Christ CO$197,366 Executive Dir. $44,665 $38,305 2024
Eglise Sur Le Rocher International Petros Ministry FL$197,420 President $17,500 $14,703 2024
St Luke Missionary Baptist Church Of Narcoossee Inc FL$193,514 Pastor $33,945 $27,785 2025
The Holy Orthodox Order Of Saint George CT$193,510 President $15,000 $12,950 2023
Mike Guzzardo Ministries TX$198,000 President $280,230 $250,711 2024
Free Grace International TX$198,049 Chairman $43,500 $40,067 2023
Fossores MI$198,133 Founder $33,200 $30,648 2024
Zoro International Ministries Inc TN$198,241 President $182,500 $171,572 2024
Global Companions International Inc CA$198,443 Ceo $1,000 $772 2024
Lighthouse Network Inc CO$192,520 President $76,928 $67,922 2023
3 Oaks Ministries Inc ID$198,766 President $48,000 $45,669 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 2022 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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted11th

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 (Sandy Floyd) 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 752 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,969 is reasonable (approximately the 11th 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.