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PeerBasis
Compensation Comparability Determination

The True Vine A Christian Foundation

Executive Director / CEO

EIN 721357133
AL · NTEE X90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amanda Mcrae, Executive Director / CEO ($59,375) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,920 total compensation of comparable organizations → $161,205 $59,375
$26,75810th
$43,84225th
$61,578Median
$78,69875th
$109,95890th
$59,375This org · 45th
p10$26,758
p25$43,842
p50$61,578
p75$78,698
p90$109,958
$59,375

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.

OrganizationStateTotal revenueTotal compSource
Rainbow Mission IncWA $383,177$71,179 990
Jewish Jewels IncFL $391,760$49,968 990
Lanteri Center For Ignatian SpiritCO $376,954$67,366 990
Arimborgo MinistriesAZ $408,419$64,540 990
Village HeartbeatCO $411,880$94,661 990
Jehovah Jireh Ministries IncGA $356,952$58,728 990
Israel Today Ministries IncTX $414,177$161,205 990
Sheboygan County InterfaithWI $418,932$61,578 990
Fons Vitae Of Kentucky IncKY $424,939$64,241 990
City Gates MinistriesWA $343,917$37,309 990
Interfaith Alliance Of IowaIA $431,795$133,682 990
Theres Hope America IncGA $333,686$61,131 990
Lmbm IncOH $333,172$26,471 990
Kingdomquest Ministries IncIN $440,477$109,958 990
Ucc Xix IncOH $441,426$49,776 990
Kingdom Story Ministries IncWA $327,529$79,092 990
The Fruitful Field IncFL $327,441$43,852 990
Interfaith Community PartnersIL $325,717$69,642 990
District Council Treasure CoasFL $446,865$36,612 990
Wyandotte County Justice Ministry OrganizationKS $322,575$60,678 990
S W A T Ministries IncGA $449,659$26,758 990
African Leadership DevelopmentID $320,946$87,811 990
David Chung Ministries InternationalWA $316,627$13,225 990
Truth Is One Interfaith Church IncNC $316,502$68,863 990
Christian Campus Fellowship At UgaGA $316,402$46,273 990

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 default45th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted43rd

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 (Amanda Mcrae) 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 51 similarly situated organizations (Same NTEE sector (X90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,375 is reasonable (approximately the 45th 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). 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.