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PeerBasis
Compensation Comparability Determination

Body & Soul Ministries Inc

Executive Director / CEO

EIN 521323006
MD · NTEE N54Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Stafford, Executive Director / CEO ($76,206) against every comparable organization that fit the selection criteria — 1339 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

1,339 organizations qualified on sector, size, and geography 1,339 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $210,416 $76,206
$4,30310th
$12,22825th
$39,656Median
$69,16975th
$93,75990th
$76,206This org · 80th
p10$4,303
p25$12,228
p50$39,656
p75$69,169
p90$93,759
$76,206

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 MD 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
Florida Foundation For Special FL$349,570 Chief Executive Officer $24,427 $25,270 2023
Batavia Youth Athletics Inc IL$349,859 Vice President/secretary $9,000 $9,220 2025
Needham Youth Track Club Inc MA$349,297 President $43,554 $43,099 2023
Southern Off-road Bicycle Association GA$349,267 Executive Director $65,000 $69,907 2024
Friends Of International Friendship Park CA$350,167 Executive Dir. $36,000 $33,250 2024
Sheboygan Athletic Club Inc WI$350,243 Director $599 $669 2024
Alabama Recreation & Parks Assoc Inc AL$350,398 Executive Director $59,400 $68,640 2024
Hooks Baseball Nw WA$348,892 Executive Director $34,481 $33,995 2023
Fc Batavia AZ$348,865 Lifetime Director, Director Of Coaching, Coach $89,250 $91,810 2024
Massachusetts Tier Ii Midget Development MA$348,761 President $61,518 $60,877 2023
Zia Soccer Club Inc NM$348,548 Executive Director $53,203 $63,014 2023
German American Federation PA$348,517 President $10,116 $10,790 2024
Iceliners Synchronized Skating PA$348,420 Skating Director $51,400 $54,827 2024
Siouxland Youth Golf Association IA$351,052 Executive Director $55,446 $64,937 2024
United States Bowling Congress Inc WI$351,348 Association Manager $48,962 $53,285 2025
East Side Riders Bike Club CA$351,579 President/chair $33,876 $31,289 2024
Sodervilleblaine Athletic Association MN$347,670 Member At Large $500 $528 2024
Top Of Michigan Trails Council MI$347,614 Executive Dir. $90,084 $99,456 2024
Flatirons Volleyball Club CO$347,520 Executive Di $88,696 $90,970 2024
Tualatin Valley Youth Football Leag OR$351,869 Commissioner $8,667 $8,863 2023
Aiken Junior Golf Foundation SC$351,994 Exec. Director $65,727 $73,343 2024
Camp Putnam Inc MA$352,128 Director $11,750 $11,003 2025
The American Italian Bocce Club Of Royersford Pa PA$352,147 Treasurer $58,863 $64,642 2023
Shelby County Fair Association Inc IN$347,163 President $450 $508 2024
United Parks As One NJ$352,284 Treasurer $5,600 $5,348 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default80th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted78th

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 (Amy Stafford) 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 1339 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,206 is reasonable (approximately the 80th 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.