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PeerBasis
Compensation Comparability Determination

Kevin Cooley Ministries Inc

Executive Director / CEO

EIN 631193458
AL · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Cooley, Executive Director / CEO ($37,166) against every comparable organization that fit the selection criteria — 822 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

822 organizations qualified on sector, size, and geography 822 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $425,513 $37,166
$12,37710th
$23,70925th
$44,457Median
$74,31075th
$103,88690th
$37,166This org · 42nd
p10$12,377
p25$23,709
p50$44,457
p75$74,310
p90$103,886
$37,166

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 AL 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
Oyate Concern Inc SD$209,360 Former Field Director $44,362 $44,018 2024
Trexo Dmm Inc TX$208,903 Director $149,605 $138,523 2023
Return Ministries Usa MO$209,391 International Director $19,997 $19,605 2023
Reach Asia Ministries Inc TX$208,646 President/ceo $45,500 $40,921 2024
Biblical Leadership For Excellence Inc TX$209,687 Executive Director $82,000 $73,747 2024
Arch Ministries OH$209,863 President $31,200 $29,711 2024
Rethink 315 MO$209,964 Executive Director $109,012 $106,875 2023
Share Redemption Ministries MT$209,989 Executive Di $57,100 $53,912 2025
Be The Edge Fort Wayne Inc IN$210,034 Chief Minist $144,881 $137,366 2024
Mark Drake Ministries Inc MO$208,249 President $29,000 $27,616 2024
Ministerio Internacional Jesus Es El Senor Inc NE$208,137 President $124,000 $123,451 2023
Encouragement Incorporated CO$208,127 President $38,858 $33,500 2024
St Christine Christian Services MI$210,164 Executive Di $35,760 $34,166 2023
The Collaborative Inc FL$208,060 President $37,500 $31,673 2024
Look Unto Jesus Ministries MS$210,279 President/tr $24,665 $25,428 2023
Middle East Christian Network Inc LA$210,300 President And Board Member $21,600 $21,384 2024
Iglesia Biblica Peniel MD$210,356 Pastor $41,283 $34,701 2024
Reach 25 Incorporated Inc WI$207,926 President $57,348 $55,438 2023
Don Whitt Evangelistic Association Inc TN$207,856 President $10,500 $9,923 2024
7117 Ministries Inc FL$210,451 Executive Dir. $51,131 $44,462 2023
Authentic Movement TN$210,496 President $64,700 $61,146 2024
Light For The Nations Inc GA$210,590 Ceo $36,000 $33,506 2023
Refreshed Soul WA$207,563 President $77,000 $63,812 2023
Dover Christian Church Inc DE$210,782 Pastor $17,680 $15,565 2024
Centro De Vida International Church Movement CA$207,485 Secretary $21,000 $16,304 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default42nd
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted42nd

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 (Kevin Cooley) 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 822 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,166 is reasonable (approximately the 42nd 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.