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PeerBasis
Compensation Comparability Determination

Laymans Retreat At Round Top

Executive Director / CEO

EIN 760120652
TX · NTEE X21Z
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Willie Mckenzie, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Willie Mckenzie — reported title “Foreman”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,664 total compensation of comparable organizations → $232,142 $40,000
$26,19910th
$45,79525th
$74,264Median
$120,30975th
$171,69090th
$40,000This org · 21st
p10$26,199
p25$45,795
p50$74,264
p75$120,309
p90$171,690
$40,000

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
Logos Leaders Outreach TX$307,823 Executive Director $219,670 $232,142 2023
Cowboy-up International Inc TX$309,598 President/ce $32,800 $33,668 2024
Vietnamese Christian Restoration TX$312,230 Vice President $3,000 $3,170 2023
Bonnie Floyd Ministries TX$316,455 President $60,000 $63,407 2023
Student Discipleship Ministries TX$317,544 President $169,000 $173,471 2024
Thomas E Mcdaniels Ministries Inc TX$326,067 President $42,073 $43,186 2024
Igniting Prayer Action TX$282,020 President $120,000 $123,175 2024
The Brook Ministries Inc TX$331,955 Executive Dir. $84,000 $86,223 2024
Love Worth Sharing Evangelistic Ministries Inc TX$278,439 President $11,490 $11,794 2024
New Glory International TX$272,043 President $124,134 $127,418 2024
Twin Oaks Christian Camp And Retreat Center TX$353,881 Executive Director $72,038 $76,128 2023
Mission Alive TX$256,076 Executive Director $106,795 $109,621 2024
Federation Of Ministers And Churches Inc TX$363,636 President $125,443 $128,762 2024
Mision De Candelilla TX$248,988 Executive Dir. $24,760 $25,415 2024
Everfree Ministries TX$368,000 Ceo $179,600 $184,352 2024
Danny Hubbell Evangelistic Min TX$240,985 President $90,000 $92,381 2024
Bridge Ministries Of Laredo Inc TX$240,478 President $34,800 $36,776 2023
Remnant Ministries TX$237,681 President $151,647 $155,659 2024
Apt Ministries TX$375,895 President $67,738 $71,584 2023
Jwb Ministries Inc TX$230,621 President $42,789 $45,218 2023
Grace Line Inc TX$227,973 President $108,944 $111,826 2024
The Spirit Of Elijah Ministries International TX$222,082 Executive Director $133,883 $137,425 2024
Mission Barnabas International TX$391,748 Pres/ceo/director $72,120 $74,028 2024
Legacy Ministries Of El Paso Inc TX$218,882 Director $69,745 $76,727 2022
New Life International Christian TX$215,901 President $73,872 $78,066 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 2025 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted21st

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 (Willie Mckenzie) 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 42 similarly situated organizations (Same NTEE sector (X21) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 21st 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.