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PeerBasis
Compensation Comparability Determination

Wheel Power Christian Cyclists Inc

Executive Director / CEO

EIN 541693102
VA · NTEE X21Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steve Bowman, Executive Director / CEO ($42,147) against every comparable organization that fit the selection criteria — 122 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Steve Bowman — reported title “VP/TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

122 organizations qualified on sector, size, and geography 122 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,765 total compensation of comparable organizations → $166,460 $42,147
$17,83310th
$24,23925th
$36,333Median
$56,39975th
$83,70890th
$42,147This org · 58th
p10$17,833
p25$24,239
p50$36,333
p75$56,399
p90$83,708
$42,147

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 VA 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
Icthus Ministries Inc NC$134,178 Directorpresident $43,540 $46,594 2024
Phoenix Methodist Church AZ$131,624 Pastor $36,000 $35,858 2024
Iglesia Cristiana Vida Nueva Of Aus TX$131,273 President $20,972 $21,727 2024
Mark A Sutton Ministries FL$135,832 President $86,094 $83,765 2024
Worship Jesus Fellowship Inc FL$129,556 Pastor $35,157 $35,216 2023
Ken Petty Ministries IL$129,539 President $10,792 $10,988 2024
Ministerios Roca De Salvacion Inc NY$137,979 President $21,000 $20,234 2023
Centro Cristiano Familia De Fe Inc NY$128,247 Pastor President $23,598 $22,085 2024
Middle Eastern Missionary Organization OR$127,137 Exec Director/president $56,400 $54,245 2024
Truth Alive Ministries MI$126,272 Director $40,530 $44,606 2023
Faith & Philanthropy Institute TX$140,383 President & Ceo $95,794 $99,243 2024
Journey Church Inc MN$125,278 President $40,300 $42,460 2023
Great Grace Ministries Inc ID$125,155 President $52,949 $58,337 2024
Baptist Youth Mission WY$124,799 President $26,400 $30,143 2023
Messianic Times Inc NY$141,823 Co-executive Director $26,011 $25,062 2023
Tc4 Inc NY$124,592 President $22,200 $20,776 2024
Campus Christian Fellowship Asu NC$143,336 Sr Campus Minister $62,560 $66,948 2024
Withhim Church NV$143,842 Pastor $24,000 $25,652 2023
Share Ministries Inc TX$122,374 Executive Director $9,600 $9,946 2024
Biblical Faith Ministries Inc TX$144,092 Office Manager $38,196 $40,740 2023
Chris Miller Ministries Inc TN$122,300 President $43,200 $47,030 2024
Ministerio Internacional El Gran Yo Soy Inc IN$144,409 Trustees $12,200 $13,718 2023
Christ The Reconciler Inc TX$121,769 President $16,500 $17,094 2024
Kevin Derryberry Ministries Inc AL$121,704 President $33,000 $36,923 2024
Joshua's Way Inc SC$145,119 President $16,500 $17,828 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default58th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted57th

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 (Steve Bowman) 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 122 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,147 is reasonable (approximately the 58th 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.