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PeerBasis
Compensation Comparability Determination

Rosarian Academy Charitable Trust

Executive Director / CEO

EIN 596796741
FL · NTEE X22I
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Linda Trethewey, Executive Director / CEO ($6,643) against every comparable organization that fit the selection criteria — 198 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

198 organizations qualified on sector, size, and geography 198 within the band form the benchmarked peer set.

Distribution of comparable compensation

$484 total compensation of comparable organizations → $522,518 $6,643
$4,42310th
$9,98125th
$21,540Median
$42,51875th
$68,86090th
$6,643This org · 17th
p10$4,423
p25$9,981
p50$21,540
p75$42,518
p90$68,860
$6,643

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 FL 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
Del Corazon De Jesucristo AZ$55,293 President/director $34,014 $34,821 2023
Realword Outdoors NC$54,887 President $35,500 $37,927 2024
Journey Counseling Ministries Inc VA$55,608 Director Clinical Dir $5,762 $5,753 2024
Tacklingtorah Inc PA$55,652 Ceo $43,000 $44,336 2024
Finding Us Inc FL$55,768 Chief Exec O $36,000 $34,967 2024
Templo Evangelico Cedro De Livano TX$54,605 Pastor $9,627 $9,957 2024
Beyeperfect Corp ID$55,950 Secretary $8,732 $9,604 2024
Seventh Trumpet Ministries Inc TX$54,450 Officer $1,733 $1,845 2023
Shekinah Tabernacle Gospel Church MI$54,413 Pastor $12,960 $14,239 2023
Mercysong Inc MA$56,259 Vice President $10,400 $9,948 2023
Cross Cultured Ministries Inc CA$53,895 Chief Executive Officer $3,000 $2,678 2024
Project Tibet Inc NM$53,487 President $20,784 $22,517 2025
Go Forth Ministries CA$53,471 Chief Executive Office $24,000 $21,427 2024
Fuentes De Aguas Vivas International Fellowship Church Inc IN$53,383 Vice President $15,600 $17,512 2023
In The Name Of Love Ministries Inc CA$53,319 President $25,000 $22,980 2023
Yahweh Church Orlando Inc FL$52,840 President $5,319 $5,166 2024
The Luisa Piccarreta Center For The Divine Will TN$57,666 President $9,250 $10,053 2024
Gkerr Ministries Corp FL$52,729 Kerr $44,655 $44,655 2023
Vision For The Kingdom CA$52,603 Treasurer $3,500 $3,217 2023
Shin Kenko America Inc CA$57,915 Secretary $29,132 $25,339 2025
Life Focus Communications Nfp IL$52,459 Executive Director $24,000 $25,116 2023
Youth With A Mission Awake MN$57,993 President/officer $2,925 $2,988 2024
Child & Church Partners Int'l TX$52,143 V President $6,674 $7,107 2023
Open Heavens Ministry Inc FL$58,363 President $43,980 $42,718 2024
Hope Grows International Inc FL$58,366 Director $48,000 $46,623 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default17th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Linda Trethewey) 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 198 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,643 is reasonable (approximately the 17th 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.