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PeerBasis
Compensation Comparability Determination

Jerusalem Cornerstone Foundation

Executive Director / CEO

EIN 611415090
WI · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jon Gerrish, Executive Director / CEO ($24,475) against every comparable organization that fit the selection criteria — 157 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

157 organizations qualified on sector, size, and geography 157 within the band form the benchmarked peer set.

Distribution of comparable compensation

$843 total compensation of comparable organizations → $148,368 $24,475
$12,14210th
$24,67325th
$43,782Median
$65,13075th
$91,67290th
$24,475This org · 25th
p10$12,142
p25$24,673
p50$43,782
p75$65,130
p90$91,672
$24,475

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 WI 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
Lao Conference Of Churches FL$164,827 Director $16,400 $15,187 2023
Laszlo Mission League Inc KS$164,527 Director $12,000 $12,413 2024
Wellspoken Ministries SC$164,420 Exec. Dir/pres $50,744 $54,327 2022
Sierra Vista Volunteer Interfaith Caregiver Program Inc AZ$166,016 Executive Director $76,086 $72,135 2023
Greater Treme Consortium Inc LA$166,487 Exec Dir $35,500 $37,430 2024
Solid Rock Ministries Of Vidor TX$163,404 President $17,515 $17,271 2023
Lxi Inc TN$166,895 Executive Di $43,500 $43,782 2024
7 Figure Foundation UT$162,271 Executive Director $40,008 $39,208 2024
House Of Hope Of Alachua County Inc FL$162,165 Executive Director $65,000 $58,469 2024
Craig Larson Evangelistic TX$161,746 President $124,792 $123,059 2023
Gracepoint Institute NE$168,467 Ceo $56,250 $59,641 2023
Revelation Retreats CO$161,681 President $9,000 $8,263 2024
The Katz-helen And Ray Whittle Jr GA$168,587 Executive Dir. $26,460 $26,228 2023
Eternal Awakenings TX$168,858 President $6,000 $5,747 2024
Equip India Inc FL$161,187 President $60,000 $53,971 2024
Mision De Jesucristo Fuente De Salvacion CA$168,982 Minister $26,400 $21,828 2024
Common Grace Ministries Inc IN$171,687 Exec Directo $53,655 $55,779 2023
Isnag Ministries Foundation NC$171,898 President $30,000 $29,681 2024
His Healing Light Ministries CO$173,266 Founding Director $42,716 $39,220 2024
Aasha India UT$155,990 Dir Of Opera $7,427 $7,278 2024
Perkins Partnership Ministries TX$155,829 President $33,000 $31,608 2024
Camp Presmont Inc OH$174,442 Executive Director $24,833 $25,928 2023
Louder Than Words Ministries NC$153,970 Executive Director $32,400 $32,056 2024
Cdaide Inc ID$176,553 Executive Dir. $81,580 $80,955 2025
Alameda Muslim League CA$179,144 Imaam Minister $46,700 $39,753 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted24th

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 (Jon Gerrish) 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 157 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,475 is reasonable (approximately the 25th 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.