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PeerBasis
Compensation Comparability Determination

United Research Inc

Executive Director / CEO

EIN 561124741
NC · NTEE X99Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sarah Gayle, Executive Director / CEO ($3,237) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sarah Gayle — reported title “V/P”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$155 total compensation of comparable organizations → $131,850 $3,237
$4,43810th
$9,31125th
$25,168Median
$44,73975th
$75,76090th
$3,237This org · 3rd
p10$4,438
p25$9,311
p50$25,168
p75$44,739
p90$75,760
$3,237

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 NC 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
Hearts Of Jesus And Mary Ministries SC$63,332 Minister $20,042 $21,385 2023
Christian Ministry Center MN$68,110 President $9,000 $9,095 2023
Camp Zimmerman Foundation Incorporated OH$71,216 Camp Manager $9,900 $10,417 2024
Kwm World Outreach Inc GA$72,198 President $6,400 $6,392 2024
Bryan Popin Ministries Inc TN$58,420 President $20,000 $20,884 2024
The Luisa Piccarreta Center For The Divine Will TN$57,666 President $9,250 $9,659 2024
Mercysong Inc MA$56,259 Vice President $10,400 $9,558 2023
Beyeperfect Corp ID$55,950 Secretary $8,732 $9,228 2024
The Word Of God MI$75,414 Treasurer $4,261 $4,369 2024
Finding Us Inc FL$55,768 Chief Exec O $36,000 $33,597 2024
Next Generation Ministries International VA$75,486 Executive Dir. $11,000 $10,551 2024
Shadybrook Inc OH$75,944 Executive Director $56,160 $59,090 2024
Realword Outdoors NC$54,887 President $35,500 $36,439 2024
Home Heart MN$76,805 President $72,400 $71,068 2024
Crossover Restoration Foundation TX$77,175 President/ceo $86,400 $88,394 2023
John Shiver Ministries Inc FL$79,640 President $53,850 $51,739 2023
Ywca Mclean County Foundation IL$80,269 Ceo/presiden $8,752 $8,327 2025
Sherwood Christian Outreach Center PA$80,957 President $26,500 $26,252 2024
Peace Ambassadors Usa TN$81,417 President $22,000 $23,651 2023
Heartstream Resources NC$82,843 President $22,789 $24,083 2023
Pho Mon Buddhist Temple Of Siouxland IA$47,667 President $3,000 $3,263 2024
Xtend Ministries International TX$83,807 President $57,742 $59,074 2023
Plainview Meditation Center Inc NY$84,512 President $4,800 $4,198 2025
Little Way Messengers Inc GA$46,210 President An $132,000 $131,850 2024
Double Honor Ministries OK$46,154 Executive Director $65,000 $71,103 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2025 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 NC 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 default3rd
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted3rd

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 (Sarah Gayle) 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 38 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,237 is reasonable (approximately the 3rd 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.