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PeerBasis
Compensation Comparability Determination

4 Market Square Inc

Executive Director / CEO

EIN 621719382
TN · NTEE X99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Frederick B Kuhlman, Executive Director / CEO ($65,940) against every comparable organization that fit the selection criteria — 228 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Frederick B Kuhlman — reported title “EXECUTIVE DIRECTOR/PRESIDE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

228 organizations qualified on sector, size, and geography 228 within the band form the benchmarked peer set.

Distribution of comparable compensation

$478 total compensation of comparable organizations → $268,182 $65,940
$15,54610th
$42,58925th
$66,874Median
$91,12875th
$129,63690th
$65,940This org · 49th
p10$15,546
p25$42,589
p50$66,874
p75$91,128
p90$129,636
$65,940

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 TN 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
Christian Study Center Of Gainesville I FL$552,235 Exec Director / Ceo $83,975 $72,897 2024
Mission Imperative Inc PA$556,385 President $62,400 $59,200 2023
Networx Ministries International TX$550,407 President / Ceo $22,610 $21,517 2023
Real Life Christian Ministries TN$546,991 President $13,333 $12,950 2024
Fullness In Christ Ministries Inc TX$562,059 Dir/pres/tre $40,818 $37,730 2024
🔒 223 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default49th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted46th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 228-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.