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PeerBasis
Compensation Comparability Determination

Theology Matters Inc

Executive Director / CEO

EIN 541738641
SC · NTEE X83
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Martha Burnett, Executive Director / CEO ($40,178) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,197 total compensation of comparable organizations → $171,461 $40,178
$9,27510th
$25,10725th
$44,472Median
$84,38175th
$114,81790th
$40,178This org · 47th
p10$9,275
p25$25,107
p50$44,472
p75$84,381
p90$114,817
$40,178

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 SC 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
Precious Present Truth Inc MD$350,000 President $78,077 $69,969 2024
Alexandrian Forum Inc Dba Watermark Gospel FL$353,356 President $88,800 $79,963 2024
Step Up To Life NE$345,833 Executive Director $91,500 $94,334 2024
Catholic Action For Faith And Family CA$342,444 President $84,000 $71,581 2023
Prayer Stations Inc FL$360,841 President $7,500 $6,754 2024
Contexticon Learning And Research Inc MA$362,393 President $102,000 $87,860 2024
Dream Mentors International Inc FL$330,206 President $31,200 $28,095 2024
Search For The Truth Ministries MI$327,890 Executive Di $6,497 $6,428 2024
J17 Ministries Inc AZ$325,888 Ceo $72,221 $66,578 2024
Anglican House Media Ministry Inc CA$377,373 Ceo $24,000 $20,452 2023
China Gospel Depot Inc NJ$384,294 President $17,000 $14,979 2023
International Bible Association MO$385,910 President $65,000 $65,991 2024
Eidos Christian Center CA$312,369 President/treas $75,500 $62,492 2024
Crazy Cool Family TX$312,117 President $150,000 $143,827 2024
Christ Church Media Inc MS$389,384 President $23,219 $25,521 2023
Fa Yuan Inc NY$393,005 President $6,000 $5,197 2024
The Jewish Learning Group Inc NY$307,347 Pres./dir. $28,000 $24,969 2023
Lamplighters International MN$393,453 Executive Director $121,957 $115,512 2024
Sunstone Education Foundation Incorporated UT$395,748 Executive Director $85,000 $85,853 2023
Fundacion Ramon Pane Inc FL$304,158 Director $15,800 $14,228 2024
Faithtree Resources CA$301,860 Executive Director $75,000 $63,912 2023
Christianity Explored Usa TN$401,325 Ceo $151,419 $148,632 2025
Not By Works Inc CO$404,009 President $50,000 $47,314 2023
Jewfolk Media Inc MN$412,904 Executive Director $116,083 $113,196 2023
Inspiration Books East Inc AL$418,389 Dir & President $40,200 $41,629 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default47th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted44th

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 (Martha Burnett) 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 34 similarly situated organizations (Same NTEE sector (X83), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,178 is reasonable (approximately the 47th 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.