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PeerBasis
Compensation Comparability Determination

Garner Area Ministries Inc

Executive Director / CEO

EIN 561701758
NC · NTEE P29
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly Crusen, Executive Director / CEO ($20,612) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,122 total compensation of comparable organizations → $86,924 $20,612
$21,32610th
$30,49825th
$42,836Median
$55,45775th
$76,72890th
$20,612This org · 11th
p10$21,326
p25$30,498
p50$42,836
p75$55,457
p90$76,728
$20,612

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
Youth Ability Inc CA$352,030 Program Directo $63,718 $53,249 2024
Matthew 25 Thrift Shop PA$351,273 Store Managertreasurerboard $30,981 $30,784 2023
St Edwards Conference Of St Vincent ID$350,321 President $35,360 $36,405 2024
The Master's Touch Of Sneads Ferry Ii Inc NC$358,528 Manager $36,546 $37,625 2023
Treasures In Heaven WA$344,571 President $75,000 $66,905 2023
Duxbury Thrift And Consignment Shop Inc MA$342,898 Former Director $27,846 $24,217 2024
Willing Partners Inc VA$362,214 Executive Di $30,808 $29,639 2023
Desert Best Friends Closet CA$363,160 Executive Director $73,000 $59,433 2025
Holding Hands Resale Shop MS$340,782 Executive Di $38,271 $42,470 2023
Wellston Center MO$363,600 Director $33,871 $34,720 2024
New2you A Green Store VA$364,171 President $30,678 $28,667 2024
Worn Again Too Inc IL$365,304 Executive Director $52,901 $50,334 2024
The Fringe Thrift Closet OH$328,067 President $37,500 $38,440 2024
Twice Blessed Inc VT$321,863 Secretary $25,803 $25,135 2024
Greenlife United Inc PA$383,339 President & $20,763 $20,039 2024
Welcome Home Inc MA$320,776 Executive Di $25,000 $22,384 2023
Pray 1 Inc FL$319,897 Vice President $39,300 $36,786 2023
Church Street Ministries Inc OH$317,165 Executive Director $48,000 $50,656 2023
Manna For Life Ministries Inc WI$392,153 Chairman $7,046 $7,122 2024
Lucky Dog Thrift Store ID$396,778 Executive Dir. $49,708 $51,176 2024
Et Cetera Shop Nfp IL$398,741 Executive Director $51,488 $50,436 2023
Traded Treasures Thrift Store And WI$305,314 Exec Dir, Pr $83,533 $86,924 2023
Northland Ministerial Association TN$400,597 President $55,600 $56,562 2024
Second Chances Thrift Inc OK$400,699 Director $62,250 $66,339 2024
Troost Thrift Store Inc MO$402,310 President $12,490 $12,803 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 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 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 default11th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted11th

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 (Kelly Crusen) 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 56 similarly situated organizations (Same NTEE sector (P29), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,612 is reasonable (approximately the 11th 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.