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PeerBasis
Compensation Comparability Determination

Dave Martin Ministries Inc

Executive Director / CEO

EIN 731312009
OK · NTEE X20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David L Martin, Executive Director / CEO ($57,497) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,237 total compensation of comparable organizations → $156,666 $57,497
$9,40510th
$35,15025th
$60,361Median
$80,09375th
$103,03390th
$57,497This org · 50th
p10$9,405
p25$35,150
p50$60,361
p75$80,093
p90$103,033
$57,497

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 OK 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
Edens Redemption Inc OK$157,496 President $3,333 $3,237 2024
Ahava Ministries Inc OK$156,401 Foundermissionary $12,000 $11,656 2024
Soulteam Inc OK$147,942 President $70,400 $68,380 2024
Loeber Ministries Inc OK$147,344 President $46,450 $45,117 2024
Istoria Ministries Inc OK$139,949 President $48,000 $48,000 2023
94x Movement Corporation OK$205,019 Secretary $53,888 $52,342 2024
Choosing Love Ministries Inc OK$214,304 Executive Dir. $82,395 $80,031 2024
Gospel Outreach Ministries Inc OK$115,164 Secretarytreasurer $7,154 $7,154 2023
International Love Ministries Inc OK$217,498 President $81,720 $81,720 2023
Generation Why Co OK$113,545 President $82,650 $80,279 2024
Relentless Ministries OK$223,928 President $73,880 $71,760 2024
Gary Crowl International Ministries Inc OK$225,344 President $38,250 $37,153 2024
Acceptable Gift Inc OK$237,284 President $161,293 $156,666 2024
Beyond Restoration Ministries Inc OK$238,773 President $128,019 $124,346 2024
Final Days International OK$245,820 President $30,000 $29,139 2024
Crossover Ministry Association OK$248,418 Director $69,167 $69,167 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted50th

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 (David L Martin) 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 16 similarly situated organizations (Same NTEE sector (X20) + OK + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,497 is reasonable (approximately the 50th 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.