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PeerBasis
Compensation Comparability Determination

Vertical First Foundation

Executive Director / CEO

EIN 475368148
MI · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David S Wilson, Executive Director / CEO ($118,000) against every comparable organization that fit the selection criteria — 702 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

702 organizations qualified on sector, size, and geography 702 within the band form the benchmarked peer set.

Distribution of comparable compensation

$54 total compensation of comparable organizations → $458,525 $118,000
$12,19110th
$24,86025th
$45,313Median
$75,82675th
$104,17090th
$118,000This org · 93rd
p10$12,191
p25$24,860
p50$45,313
p75$75,826
p90$104,170
$118,000

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 MI 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
Wingspan Foundation Inc FL$184,466 President $4,785 $4,483 2023
Beyond The Veil Global Ministries AZ$185,695 President $114,000 $106,220 2024
Go Drill International Inc TX$185,914 President $41,748 $41,654 2023
Love Reality Inc TN$185,971 President $700 $713 2024
Camp Watcha Wanna Do Ltd IN$186,047 Development $37,031 $37,834 2024
Dominican Youth Movement Usa NY$186,145 Executive Di $62,500 $54,717 2024
Restoration City Inc TX$186,188 Asst Directo $7,875 $7,858 2023
Unity Mission International CA$183,942 Ceo $48,000 $40,156 2024
Mission Myanmar Inc FL$183,892 Board President $16,800 $15,290 2024
Utah Partnerships For Christ Inc UT$183,764 Director $36,609 $36,301 2024
Armlynk International TX$186,418 Field Director $140,000 $139,686 2023
Movement Makers Ministries Inc TX$186,602 Director/pre $99,799 $96,719 2024
Billy Gray Ministries Inc FL$186,761 Gray $25,000 $22,754 2024
Ten14 Ministries TX$186,837 Director $24,661 $23,900 2024
Walk The Story Inc NC$186,935 Executive Di $114,771 $114,893 2024
Sowers Of The Harvest Inc AR$187,250 Officer $14,138 $15,000 2025
Good Dirt Coalition CA$187,277 Ceo $26,500 $22,825 2023
Reach International Ministries Inc FL$182,837 President $65,924 $61,772 2023
Ethiopian Orthodox Tewahedo Debre Berhan Holy Trinity Church MD$187,597 Pastor $21,600 $20,142 2023
Briggs Center For Faith And Action MD$187,981 Executive Director $30,000 $27,976 2023
Dew4him Ministries Inc NC$188,081 Executive Director $57,586 $59,350 2023
Milal Mission In Northern California CA$188,203 Chairman $57,780 $49,766 2023
Len Ministries Inc FL$188,434 President $41,800 $38,044 2024
Agape Indians Ministries Intl Inc TX$181,577 President $10,500 $10,176 2024
Iglesia Del Dios Vivo El Buen Pastor San Jose Ca CA$188,678 Ceo $27,560 $23,056 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default93rd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted92nd

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 (David S Wilson) 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 702 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $118,000 is reasonable (approximately the 93rd 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.