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PeerBasis
Compensation Comparability Determination

Cbs Lebanon Inc

Executive Director / CEO

EIN 760370783
TX · NTEE X21Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rabih Sabra, Executive Director / CEO ($102,000) 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 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rabih Sabra — reported title “President & CEO”, 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

$2,521 total compensation of comparable organizations → $156,064 $102,000
$8,43110th
$18,19925th
$38,196Median
$73,23875th
$100,44590th
$102,000This org · 89th
p10$8,431
p25$18,199
p50$38,196
p75$73,238
p90$100,445
$102,000

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
David Crain New Life Ministries TX$146,736 President $34,054 $33,077 2024
Biblical Faith Ministries Inc TX$144,092 Office Manager $38,196 $38,196 2023
Faith & Philanthropy Institute TX$140,383 President & Ceo $95,794 $93,046 2024
Uk Usa Ministries TX$163,586 Director $21,000 $20,398 2024
Iglesia Cristiana Vida Nueva Of Aus TX$131,273 President $20,972 $20,370 2024
Share Ministries Inc TX$122,374 Executive Director $9,600 $9,325 2024
Christ The Reconciler Inc TX$121,769 President $16,500 $16,027 2024
Wesley Putnam Ministries TX$192,585 Pres/exec.di $160,674 $156,064 2024
St Paul Missionary Baptist Church TX$194,151 Clerk $15,424 $14,981 2024
Grateful Fellowship Community TX$195,344 Office Manager $78,000 $78,000 2023
Iconnect International TX$204,266 Ceo $42,000 $42,000 2023
International Association Of Baptist Colleges And Universities TX$206,826 Executive Secretary $48,750 $47,351 2024
James Rackley Ministries Inc TX$214,234 President $52,500 $52,500 2023
Hope Is On The Rise TX$215,222 Pastor $30,983 $34,836 2021
Mosaic Vision Ministries Inc TX$215,498 President $5,000 $4,857 2024
Masters Arrow Ministries Inc TX$215,526 President/ex $2,521 $2,521 2023
New Life International Christian TX$215,901 President $73,872 $73,872 2023
Legacy Ministries Of El Paso Inc TX$218,882 Director $69,745 $72,604 2022
The Spirit Of Elijah Ministries International TX$222,082 Executive Director $133,883 $130,042 2024

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 default89th
Total compensation (D + F), as reported (no adjustments)89th
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 (Rabih Sabra) 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 (X21) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $102,000 is reasonable (approximately the 89th 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.