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PeerBasis
Compensation Comparability Determination

Brethren & Mennonite Heritage

Executive Director / CEO

EIN 541932526
VA · NTEE A23
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sam Funkhouser, Executive Director / CEO ($65,992) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sam Funkhouser — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$594 total compensation of comparable organizations → $231,362 $65,992
$3,88210th
$5,93825th
$24,095Median
$52,12075th
$69,61690th
$65,992This org · 88th
p10$3,882
p25$5,938
p50$24,095
p75$52,120
p90$69,616
$65,992

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
Tubatulabals Of Kern Valley CA$155,709 Chairman $4,840 $4,204 2024
Zeitgeist Northwest OR$155,341 School Director $5,600 $5,386 2023
Souls Grown Deep Community GA$154,807 President $222,172 $231,362 2023
Washington School Of Chinese Language & Culture MD$152,991 Principal $1,600 $1,505 2024
Elnu Abenaki Inc VT$152,261 Secretary/treas $62,914 $63,703 2024
Al-nahda Centernfp IL$174,180 Director $16,644 $16,947 2023
Hawaiian Outrigger Canoe Voyaging HI$174,552 Executive Di $70,000 $63,046 2024
Organizacion De Tlaxcaltecas Usa Inc CA$150,947 President $40,000 $34,746 2024
Hispanics Avanzando Hispanics -- Dba Hispanic Chamber Cincinnati Foundation OH$150,551 Board Of Directors $7,200 $7,898 2023
Polska Szkola Im Marii Konopckiej Nfp IL$149,506 President $5,300 $5,242 2024
Savannah Pride Center GA$146,396 Director $80,000 $80,919 2024
Minnesota International Chines MN$179,407 Principal $11,720 $11,349 2025
Polish Center Of Discovery And Learning MA$144,437 Director $6,000 $5,424 2024
Young Indian Culture Group Inc NY$181,746 President $21,750 $19,771 2024
City Of Bridges Foundation PA$143,919 Director $61,235 $61,430 2024
Irish Outreach San Diego Inc CA$182,111 Executive Director $60,000 $52,120 2024
Century Chinese Language School Of MA$183,265 Principal $5,198 $4,578 2025
United Abolitionists FL$183,687 President $37,491 $35,430 2024
Ceny Centro Educativo Inc NY$184,251 Secretary $12,000 $10,909 2024
Razorcake Gorsky Press Inc CA$184,734 Exec Directo $12,028 $10,757 2023
Torrance Chinese School CA$186,971 President $15,404 $13,036 2025
Six Nations Iroquois Cultural NY$187,701 Treasurer $13,800 $12,915 2023
City Of Erie Cable Tv Access Corp PA$188,446 Executive Dir. $36,108 $36,223 2024
Chinese Cultural Productions CA$135,600 Executive Director $24,000 $20,847 2024
Every Black Life Matters Inc TX$190,457 Director $57,200 $57,560 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 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 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 default88th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted88th

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 (Sam Funkhouser) 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 77 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,992 is reasonable (approximately the 88th 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.