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PeerBasis
Compensation Comparability Determination

Cowboy At The Cross Ministries

Executive Director / CEO

EIN 473873628
CO · NTEE O55
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Shane J Kier, Executive Director / CEO ($54,788) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shane J Kier — reported title “PRES/LEAD PASTO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,512 total compensation of comparable organizations → $131,630 $54,788
$23,34410th
$34,34025th
$56,781Median
$78,12675th
$93,84690th
$54,788This org · 45th
p10$23,344
p25$34,340
p50$56,781
p75$78,126
p90$93,846
$54,788

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 CO 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
Youth For Christ Usa Inc So Calif CA$312,741 Board Member $62,803 $56,556 2025
Brilla Soccer Ministries Inc MS$304,918 Executive Director $70,833 $84,450 2024
Metro Atlanta Youth For Christ Inc GA$302,522 Executive Director $94,662 $99,263 2025
Salt N Light Youth Ministry PA$322,609 Director - Creative Arts $53,400 $57,006 2024
Clemson Area Classical Academy SC$323,720 Executive Director $12,585 $13,692 2025
Stars Sports Club SC$290,193 Executive Di $90,090 $98,016 2025
Next Generation Ministries Inc LA$283,541 Ceo, Director $60,360 $71,149 2024
Itasca Youth For Christ MN$335,375 Executive Director $79,022 $81,431 2025
E2ten Mission CA$279,547 President $27,242 $25,182 2024
Generation Life PA$275,422 Director $15,440 $16,483 2024
Davids Table Inc SC$344,578 Executive Di $26,532 $30,505 2023
Twin Peaks Bible Camp CO$272,620 Executive Director $58,999 $62,349 2023
Anhar Institute GA$271,596 Executive Director $34,000 $36,596 2024
Kings Kids El Paso Inc TX$269,908 Outreach $72,000 $77,098 2024
Child Evangelism Fellowship Of PA$351,471 State Direct $64,211 $68,546 2024
Launch Ministries Inc ID$356,706 Executive Di $76,230 $86,808 2024
Arizona Urban Youth Ministries AZ$256,762 Program Manager $64,604 $66,510 2024
Urban Church Advocates IL$255,801 President $55,000 $56,390 2025
Anglican Youth Ministry NC$255,273 Acting Director $44,084 $48,760 2024
Youth For Christeastern Oregon Inc OR$365,194 Director $69,553 $67,361 2025
Oneu Md Inc MD$366,144 President Campus Director $72,676 $70,859 2025
Lighthouse Community Center WA$248,689 President $46,123 $45,510 2023
Kansas Bible Camp Inc KS$243,192 Director $20,860 $23,502 2025
Youth With A Mission - Atlanta Inc GA$376,156 Director / Secretary - Treasurer $45,333 $47,536 2025
Child Evangelism Fellowship Of Ches PA$239,760 Director $77,416 $85,083 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2025 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 CO 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 default45th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted45th

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 (Shane J Kier) 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 40 similarly situated organizations (Same NTEE sector (O55), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,788 is reasonable (approximately the 45th 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.