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PeerBasis
Compensation Comparability Determination

Capernaum Inc

Executive Director / CEO

EIN 752687662
TX · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kurt Neale, Executive Director / CEO ($96,031) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Kurt Neale — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17,605 total compensation of comparable organizations → $68,998 $96,031
$22,17010th
$23,57925th
$30,000Median
$60,05375th
$64,85890th
$96,031This org · 100th
p10$22,170
p25$23,579
p50$30,000
p75$60,053
p90$64,858
$96,031

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 TX 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
Medina County Food Pantry TX$123,585 Manager $21,488 $21,488 2023
The Pat Green Foundation TX$127,906 Executive Director $67,650 $67,650 2023
Texas Association Of Soccer Coaches TX$119,065 Chief Operat $18,125 $17,605 2024
La Voz Del Consolador TX$113,301 Media $30,000 $30,000 2023
Moms Club TX$137,035 Chairman, President And Director $24,000 $23,311 2024
Baptist Center For Global Concerns TX$139,797 President $38,179 $38,179 2023
Milagros Foundation TX$104,007 Executive Director $71,036 $68,998 2024
Encore Park Dallas TX$103,472 Interim Executive Director $30,000 $30,000 2023
Dallas Kids First TX$150,321 Director, Bo $59,601 $59,601 2023
Power House Recovery Center TX$151,253 Dir Treasurer $29,389 $29,389 2023
Interrwellness Retreat Center Inc TX$156,721 President $23,000 $22,340 2024
Helping Hands Of Kilgore TX$162,622 Executive Dir. $33,000 $32,053 2024
Ifs Empowerment Center TX$171,941 President & Ceo $24,550 $23,846 2024
Deep Roots Ministries Inc TX$175,816 Executive Director $41,100 $41,100 2023
Dream Fund TX$177,171 Executive Director $66,000 $64,106 2024
Kaleidoscope Ministries TX$177,997 Executive Director $62,292 $60,505 2024
Testicular Cancer Foundation TX$184,198 Ceo $23,000 $22,340 2024
311 Ministries TX$184,586 Executive Director $64,160 $64,160 2023
Veteran Womens Enterprise Center TX$185,752 Ceo/founder $30,000 $30,000 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted89th

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 (Kurt Neale) 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 19 similarly situated organizations (Same NTEE sector (P20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,031 is reasonable (approximately the 100th 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.