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PeerBasis
Compensation Comparability Determination

Joshua's Way Inc

Executive Director / CEO

EIN 571091204
SC · NTEE X21
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Dan Johnson, Executive Director / CEO ($16,500) against every comparable organization that fit the selection criteria — 159 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

159 organizations qualified on sector, size, and geography 159 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,488 total compensation of comparable organizations → $154,062 $16,500
$16,47110th
$23,87125th
$37,222Median
$60,18175th
$83,59990th
$16,500This org · 10th
p10$16,471
p25$23,871
p50$37,222
p75$60,181
p90$83,599
$16,500

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
Restoration Ministries Inc AZ$145,293 Director $55,000 $52,200 2023
Ministerio Internacional El Gran Yo Soy Inc IN$144,409 Trustees $12,200 $12,696 2023
Biblical Faith Ministries Inc TX$144,092 Office Manager $38,196 $37,706 2023
Palisades Church A Nj Nonprofit Cor NJ$146,305 President $40,000 $35,244 2023
Withhim Church NV$143,842 Pastor $24,000 $23,741 2023
Friends Church Extension Fund OR$146,565 Treasurer $10,000 $8,902 2024
Trowbridge Ministries AZ$146,613 President $32,299 $29,775 2024
New Sower Christian Church Cor NY$146,635 Teacher Minist $28,300 $25,237 2023
David Crain New Life Ministries TX$146,736 President $34,054 $32,653 2024
Campus Christian Fellowship Asu NC$143,336 Sr Campus Minister $62,560 $61,962 2024
Tommy Bates Ministries Inc KY$147,112 President/trus $14,000 $14,844 2023
Messianic Times Inc NY$141,823 Co-executive Director $26,011 $23,195 2023
Ministerio Internacional Evangelio MA$149,224 President $32,600 $28,081 2024
Biblical Nouthetic Ministries NY$149,599 Sec/treas $33,800 $29,277 2024
Faith & Philanthropy Institute TX$140,383 President & Ceo $95,794 $91,852 2024
Cbs Lebanon Inc TX$150,137 President & Ceo $102,000 $100,691 2023
One Accord Ministries CO$151,007 Office Manager $28,000 $26,496 2023
Ministerio Internasional Puert NJ$151,578 President $41,600 $36,654 2023
Jay Eberly Ministries Inc IA$151,928 Director $57,147 $59,979 2024
Ministerios Roca De Salvacion Inc NY$137,979 President $21,000 $18,727 2023
Apache Youth Ministries Inc AZ$152,287 Program Coordinator $43,390 $41,181 2023
Blue Ocean Faith CA$152,755 Executive Director $124,669 $106,237 2023
Mark A Sutton Ministries FL$135,832 President $86,094 $77,526 2024
Joshua And Caleb Ministries Inc PA$155,349 Chairman $44,791 $44,080 2023
Jewish Center And Federation Of The NY$155,588 Executive Director (Part Year) $18,795 $16,760 2023

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 default10th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted10th

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 (Dan Johnson) 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 159 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,500 is reasonable (approximately the 10th 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.