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PeerBasis
Compensation Comparability Determination

Childrens Ministry Resources

Executive Director / CEO

EIN 680673591
WA · NTEE X02
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James S Welles, Executive Director / CEO ($44,200) against the 2000 closest of 2,040 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

2,040 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $313,834 $44,200
$16,75710th
$34,34525th
$61,152Median
$93,05675th
$129,58490th
$44,200This org · 34th
p10$16,757
p25$34,345
p50$61,152
p75$93,056
p90$129,584
$44,200

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 WA 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
Ondas De Vida Network CA$352,139 President $26,400 $25,462 2023
Kansas Interfaith Action Inc KS$352,186 Executive Dir. $70,000 $82,044 2024
In Yahshua's Name Inc CA$352,256 President $52,500 $50,635 2023
Halifax Regional Development Foundation VA$352,267 Director/treasurer $186,150 $200,754 2023
Hub Community Development Corporation AL$351,943 Executive Director $30,000 $36,200 2023
Florence Villa Community Development FL$352,472 Executive Director $84,505 $88,669 2023
Kingdom Conditioning Ministries CA$352,610 President $237,414 $222,411 2024
Glocal Community Partners ID$352,614 Co-director $45,000 $51,934 2024
Crosswind MS$352,680 Exe Dir Of Counseling $61,245 $74,002 2024
L2l Inc GA$351,567 Metro Co-director $81,894 $91,972 2023
Lakeview Christian Camp Association KS$351,455 Ceo $49,000 $57,430 2024
Interaction International Inc NC$351,418 Executive Di $52,500 $58,852 2024
Jfilmla CA$351,416 President ,C $58,000 $55,940 2023
Gary & Drenda Keesee Ministries OH$352,916 President $157,000 $180,404 2024
Kesed Seminars CA$351,314 Executive Director $96,000 $92,590 2023
The Journey Ministry Inc PA$351,264 Chairman Of $64,590 $69,879 2024
Destiny Align Ministries Inc FL$353,009 Executive Di $67,115 $70,422 2023
Freedom In Christ Residential Centers TX$351,232 Executive Director $41,400 $46,256 2023
Neighborly Faith Inc NC$351,199 President $71,000 $79,590 2024
Hope & Passion Ministries Inc PA$351,182 President Chair Acting Vice Chair $114,675 $124,066 2024
Bread Of Life International Inc AZ$353,225 President $116,365 $121,412 2024
Forge Men Inc FL$350,952 Creative Director $95,450 $97,280 2024
Gotta Go Corporation OR$353,331 President $24,000 $24,179 2024
Alexandrian Forum Inc Dba Watermark Gospel FL$353,356 President $88,800 $90,502 2024
Iconicity Inc FL$350,745 President/treasurer $174,281 $177,622 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default34th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted32nd

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 (James S Welles) 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 2000 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,200 is reasonable (approximately the 34th 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.