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PeerBasis
Compensation Comparability Determination

New Testament Restoration Foundation

Executive Director / CEO

EIN 582221461
GA · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephen E Atkerson, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 269 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephen E Atkerson — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

269 organizations qualified on sector, size, and geography 269 within the band form the benchmarked peer set.

Distribution of comparable compensation

$876 total compensation of comparable organizations → $213,665 $65,000
$14,69710th
$27,81325th
$49,069Median
$74,38575th
$99,81890th
$65,000This org · 67th
p10$14,697
p25$27,813
p50$49,069
p75$74,385
p90$99,818
$65,000

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 GA 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
Camp Haven Inc AR$257,932 President $31,561 $35,283 2024
Sun Ministries Inc MO$259,578 Administrative Director $34,700 $37,632 2023
Center For Sacred Studies CA$259,761 President $1,100 $945 2024
Gilead Ministries Inc IN$260,157 Executive Di $61,825 $64,842 2024
Pacific Marine Foundation Inc WA$257,218 President $67,816 $60,385 2024
Chin Chueh Gung Inc NY$256,519 Secretary $12,000 $10,784 2024
Laulima Ministries International HI$261,052 President $182,428 $162,438 2024
Corporate Care Of The Sioux Empire SD$261,267 Executive Di $137,355 $150,763 2024
Judah Ministries International Worship PA$255,812 Director $50,000 $48,311 2025
Seg-way Ministries MN$261,812 Executive Director $17,461 $17,666 2023
Ihope Ministries TX$261,927 Executive Director $26,077 $25,943 2024
Youth With A Mission - Nevada NV$261,962 President $26,904 $27,613 2023
Road To Purity Inc CO$262,085 President $71,200 $67,900 2024
Emmaus Spirituality Center TX$255,248 Executie Dir $39,000 $38,799 2024
Global Pastor Training TX$254,200 President $71,000 $72,721 2023
Morton Bustard Ministries Inc LA$253,735 President $27,900 $31,457 2023
Walnut Ridge Christian Camp Inc IN$253,497 Executive Director $16,708 $18,042 2023
Oakwood Center Inc IN$253,382 Director $15,013 $15,746 2024
The Urban History Association Inc PA$253,354 Executive Director (Began June) $25,029 $25,557 2023
Conviction For Christ Ministries NM$253,252 President $49,205 $54,188 2023
Fellowship Of The Cosmic Mind NC$264,341 Vice-president/director $1,400 $1,481 2023
Faith Commons TX$252,796 Founderpresident $90,000 $89,537 2024
Into The Jordan Ministries Inc FL$265,324 Ceo $57,297 $53,533 2024
Compassion Causes CA$265,402 Development Director $12,275 $10,542 2024
Continuum Network LA$266,052 President/executive Director $12,500 $14,093 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default67th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted63rd

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 (Stephen E Atkerson) 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 269 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 67th 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.