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PeerBasis
Compensation Comparability Determination

Focused Living Ministries

Executive Director / CEO

EIN 571028417
SC · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dave Andes, Executive Director / CEO ($83,100) against every comparable organization that fit the selection criteria — 326 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dave Andes — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

326 organizations qualified on sector, size, and geography 326 within the band form the benchmarked peer set.

Distribution of comparable compensation

$936 total compensation of comparable organizations → $216,397 $83,100
$14,77810th
$28,88325th
$53,961Median
$80,55475th
$114,84490th
$83,100This org · 77th
p10$14,778
p25$28,883
p50$53,961
p75$80,554
p90$114,844
$83,100

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
Refiners House GA$322,813 President Ceo $41,905 $40,388 2023
Greater Works Praise And Worship Centre CA$323,094 President $75,134 $60,405 2024
Arukah CA$322,735 President $55,000 $44,218 2024
Call Communications Group Inc FL$322,017 President $90,000 $78,718 2024
Lets Go Fishing Ministries Inc CO$321,924 President $126,345 $112,796 2024
Potter's Field Ranch Inc MT$325,929 President $42,000 $43,397 2023
Thomas E Mcdaniels Ministries Inc TX$326,067 President $42,073 $39,184 2024
Church Usa For Christ Corp FL$319,351 D P $31,760 $27,779 2024
Heartland Christian Broadcasters Inc MN$318,985 Asst Secretary $63,008 $57,966 2024
Plur Life Ministries CA$326,909 President $76,092 $61,175 2024
Family Fest Inc Christian Ministry Non Profit Org MN$327,404 Executive Director $119,321 $113,015 2023
Hovsepian Ministries Inc CA$318,293 Executive Director $60,000 $49,663 2023
Awab The Association Of Welcoming And Affirming Baptists KY$317,902 Executive Director $72,346 $72,366 2024
Intern Academy Inc AZ$328,045 President $90,000 $80,587 2024
Student Discipleship Ministries TX$317,544 President $169,000 $157,396 2024
Brookes Bible College MO$316,565 President $80,000 $78,890 2024
Bonnie Floyd Ministries TX$316,455 President $60,000 $57,531 2023
Peace And Grace Ministries IN$330,127 Vice Preside $65,000 $65,705 2023
Gotell Ministries Inc FL$315,139 President $38,095 $33,320 2024
Los Cabos Missions For Christ WA$315,021 Secretary $70,296 $58,597 2024
Open Door Church Of God In Christ Detroit MI$314,655 Director $48,000 $47,490 2023
The Brook Ministries Inc TX$331,955 Executive Dir. $84,000 $78,232 2024
Brake Ministries International FL$332,074 President $140,366 $122,771 2024
Endurance With Jan & Dave Dravecky KS$332,320 President $54,205 $53,117 2025
Baptist Church Planting Ministry TN$333,361 President And General Director $160,444 $157,020 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 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 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 default77th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted76th

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 (Dave Andes) 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 326 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,100 is reasonable (approximately the 77th 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.