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PeerBasis
Compensation Comparability Determination

Cornerstone Christian Ministries

Executive Director / CEO

EIN 474066474
ID · NTEE B24
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of John O Young Jr, Executive Director / CEO ($50,760) against every comparable organization that fit the selection criteria — 166 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: John O Young Jr — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

166 organizations qualified on sector, size, and geography 166 within the band form the benchmarked peer set.

Distribution of comparable compensation

$150 total compensation of comparable organizations → $248,322 $50,760
$28,67010th
$38,34125th
$54,309Median
$70,91475th
$99,53490th
$50,760This org · 45th
p10$28,670
p25$38,341
p50$54,309
p75$70,914
p90$99,534
$50,760

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 ID 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
Open Wings Learning Community WI$845,218 Executive Director $46,226 $46,722 2023
Elim Christian Services Foundation IL$845,737 President $37,081 $35,281 2023
Middleburg Montessori School VA$846,985 Head Of Scho $35,000 $32,706 2023
Wellington Christian Academy Inc KS$851,466 Treasurer $57,313 $56,705 2025
Academia Nuestra Senora De Fatima Inc PR$853,631 Academic Director $35,642 $35,642 2024
🔒 161 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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)39th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted44th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 166-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.