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PeerBasis
Compensation Comparability Determination

Project Curate

Executive Director / CEO

EIN 473395538
TX · NTEE X80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew H Russell, Executive Director / CEO ($53,542) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew H Russell — reported title “Chairman of the Board”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,377 total compensation of comparable organizations → $162,755 $53,542
$11,73510th
$24,99925th
$38,702Median
$62,28775th
$100,69890th
$53,542This org · 67th
p10$11,735
p25$24,999
p50$38,702
p75$62,287
p90$100,698
$53,542

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 TX 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
Revelation Of Love Ministries AR$169,780 President $22,800 $25,620 2024
Why Stand With Israel TX$168,872 Director $113,300 $113,300 2024
Reflecting The Truth Ministriesinc TN$184,654 President $22,316 $23,450 2024
Lowery Institute For Excellence TX$185,534 President $72,000 $72,000 2024
Deano And The Dynamos Inc CA$156,200 Chairman $49,450 $43,948 2023
Revival Plan Association CA$189,096 President $54,808 $48,710 2023
Beverly Smith Ministries NC$150,746 President $7,940 $8,202 2024
Christianity Engaged AZ$202,861 President And Ceo $96,000 $92,297 2024
Christian Television Of Tallahassee FL$140,154 President $7,630 $7,377 2023
Brenda Walsh Ministries TN$206,263 President $30,352 $32,837 2023
The Fig Tree WA$206,620 Editor Publisher $42,000 $38,702 2023
Hello Creative UT$131,109 President & $70,000 $71,621 2024
Faith House Inc NY$129,977 President $40,000 $37,201 2023
Northwest Energy Supply Cooperative OR$217,866 Chief Exec O $28,000 $25,994 2024
Lineage Journey Inc CA$218,856 Ceo $26,927 $23,244 2024
Network 7 Media Center Inc TN$124,282 President $36,617 $38,478 2024
Archangel Gabriel Enterprises Inc OH$227,715 Secretary/tr $59,119 $62,597 2024
Unashamed Truth Ministries Inc NC$233,972 Managing Director $60,000 $61,977 2024
Heidelberg Reformation Association CA$236,699 President $10,000 $8,632 2024
Disciple Daily Inc TX$242,576 President/di $23,678 $24,377 2023
Lumenations AR$243,295 Executive Director $46,000 $51,690 2024
Odyssey Impact Inc NY$246,229 Executive Dir. $175,000 $162,755 2023
Jehu Ministries International Inc MI$247,811 Pastor - Dir $151,200 $156,015 2024
Joseph Devineaux International Inc FL$251,175 President $48,050 $46,458 2023
Thrive City Church AZ$251,420 Colbert $60,979 $58,627 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default67th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted59th

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 (Matthew H Russell) 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 27 similarly situated organizations (Same NTEE sector (X80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,542 is reasonable (approximately the 67th 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.