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PeerBasis
Compensation Comparability Determination

Temple United Church Inc

Executive Director / CEO

EIN 522103640
MD · NTEE X200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Frances Houston Cuffie, Executive Director / CEO ($19,000) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,183 total compensation of comparable organizations → $111,098 $19,000
$4,94310th
$6,60325th
$13,007Median
$33,73775th
$47,71890th
$19,000This org · 57th
p10$4,943
p25$6,603
p50$13,007
p75$33,737
p90$47,718
$19,000

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 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
Baybrazil Inc CA$16,416 President/ce $110,000 $98,684 2024
Soldiers For Christ Inc IN$18,363 Principal Officer $15,580 $17,070 2024
Relevant Ministry Inc MS$18,398 President $16,000 $19,061 2023
Jacobs Brothers Evangelistic PA$18,528 President $6,428 $6,660 2024
The Shalem Institute OH$15,846 Executive Director $6,000 $6,603 2024
Grace Unleashed Inc MN$18,621 Pres,ceo, Treas $7,200 $7,391 2024
Mike Ryan Ministries Inc TX$18,822 Presidentdirector $18,948 $20,274 2023
Ma Hadul Iman Ny Inc NY$19,163 President $15,601 $14,646 2024
New Mexico Family Action Movement NM$15,050 Executive Dir. $36,000 $40,228 2024
The Center For Biblical MO$19,423 President $6,400 $7,251 2023
Chokhor Gepel Ling CA$19,438 Exec Dir/pre $5,700 $5,265 2023
Thompsonkillebrew Fbo Fumc KY$14,976 Trustee $4,564 $5,245 2023
Rts Foundation Inc MS$19,574 President $29,156 $33,737 2024
Bryan Gray Ministries Inc NC$14,497 President $9,650 $10,665 2023
Transparent Heart Ministries - Thm WY$14,437 President And Member Board Of Directors $5,446 $6,059 2024
New Life Holding Corporation CO$14,400 Director $7,713 $7,911 2023
Play To Learn Ministries MO$14,248 President $1,103 $1,183 2025
Puppets And Praise Ministries Inc WA$20,200 Treasurer $13,765 $12,804 2024
Gods Not Dead Foundation AZ$14,202 President $20,000 $19,983 2024
Kerygma Comunidad Misionera FL$14,085 Director $3,200 $3,215 2023
Christiania Lutheran Church Foundation MN$21,078 Director $30,000 $31,707 2023
East Mountain Greenville SC$13,281 Former Ceo/exec. Direct $21,500 $23,991 2023
Cleveland Hebrew Schools Educational OH$13,179 Treasurer $40,331 $45,691 2023
Grace & Mercy Ministries AZ$13,109 President $108,000 $111,098 2023
Pulaski Christian Church Inc VA$13,108 President $3,300 $3,408 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2023 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 default57th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted54th

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 (Frances Houston Cuffie) 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 37 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,000 is reasonable (approximately the 57th 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.