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PeerBasis
Compensation Comparability Determination

Downtown Church Of Christ

Executive Director / CEO

EIN 510652821
TX · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Terry Preston, Executive Director / CEO ($4,200) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,000 total compensation of comparable organizations → $280,230 $4,200
$20,40710th
$32,40025th
$54,721Median
$100,22575th
$142,48090th
$4,200This org · 1st
p10$20,407
p25$32,400
p50$54,721
p75$100,225
p90$142,480
$4,200

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
Illuminate Ministries TX$179,306 Executive Di $75,384 $75,384 2024
Agape Indians Ministries Intl Inc TX$181,577 President $10,500 $10,500 2024
Truth Of Life Inc TX$178,016 President $137,744 $137,744 2024
Lifemark Ministries Dba Next Step TX$177,006 Executive Director $50,000 $50,000 2024
Austin Global Ambassadors Inc TX$176,486 Chairman/executive Director $102,333 $102,333 2024
Go Drill International Inc TX$185,914 President $41,748 $42,981 2023
Restoration City Inc TX$186,188 Asst Directo $7,875 $8,108 2023
Armlynk International TX$186,418 Field Director $140,000 $144,135 2023
Movement Makers Ministries Inc TX$186,602 Director/pre $99,799 $99,799 2024
Ten14 Ministries TX$186,837 Director $24,661 $24,661 2024
Christian Outdoor Ministry TX$189,251 President $52,100 $52,100 2024
Soundforgers International TX$190,392 President $129,166 $129,166 2024
By Example Missions TX$195,717 Executive Director $52,800 $52,800 2024
Mike Guzzardo Ministries TX$198,000 President $280,230 $280,230 2024
Free Grace International TX$198,049 Chairman $43,500 $44,785 2023
Taylorglobalconsult TX$161,825 President $84,696 $87,198 2023
Prayermentor TX$202,251 President $101,544 $101,544 2024
Nik Ripken Ministries TX$203,890 President $32,400 $32,400 2024
Joyful Korean Community Church TX$203,890 Senior Pastor $29,700 $30,577 2023
Gap At Sawmill Meadow TX$206,782 Vice President $3,000 $3,000 2024
Iglesia De Dios Missionera Los TX$152,250 Pastor $29,820 $29,820 2024
St Benedicts Workshop TX$151,815 Director $36,000 $37,063 2023
Reach Asia Ministries Inc TX$208,646 President/ceo $45,500 $45,500 2024
Trexo Dmm Inc TX$208,903 Director $149,605 $154,024 2023
Biblical Leadership For Excellence Inc TX$209,687 Executive Director $82,000 $82,000 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted1st

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 (Terry Preston) 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 73 similarly situated organizations (Same NTEE sector (X20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,200 is reasonable (approximately the 1st 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.