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PeerBasis
Compensation Comparability Determination

Theology Of Work Project Inc

Executive Director / CEO

EIN 760842532
MA · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of William Messenger, Executive Director / CEO ($73,997) against every comparable organization that fit the selection criteria — 245 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: William Messenger — reported title “CEO & DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

245 organizations qualified on sector, size, and geography 245 within the band form the benchmarked peer set.

Distribution of comparable compensation

$575 total compensation of comparable organizations → $322,966 $73,997
$20,36810th
$43,06025th
$75,931Median
$98,72975th
$145,55890th
$73,997This org · 49th
p10$20,368
p25$43,060
p50$75,931
p75$98,729
p90$145,558
$73,997

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 MA 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
Equipping Leaders For A Lifetime OR$470,664 Executive Di $79,200 $81,848 2024
Northwest B Annual Conference NC$471,871 President $500 $575 2024
Awaken The Dawn Inc FL$473,274 President $141,693 $148,127 2024
Poiema Foundation Inc TX$473,946 Executive Di $74,138 $82,528 2024
Thrive Learning Centers CA$466,812 Executive Dir. $16,449 $15,806 2024
Emmaus Ministries FL$474,336 President $85,281 $89,154 2024
Lewis County Gospel Mission WA$474,490 Vice Preside $40,139 $39,991 2024
4 Tucson Inc AZ$477,046 Ceo $83,846 $92,385 2023
The Hinda Institute IL$463,408 Director $9,350 $10,229 2024
Blazing Trees TN$462,823 Chief Executive Officer $72,000 $86,709 2023
The Isaiah 40 Foundation Inc VT$460,415 President $89,932 $100,731 2024
Faith And Life Inc KS$459,272 Manager $35,817 $43,060 2024
Straight Street Revolution GA$459,052 Executive Di $52,708 $58,976 2024
Firebase Movement MN$458,526 Director $82,848 $91,099 2024
Gateway Empowerment Inc AL$484,096 President $8,000 $9,902 2023
Made To Shine Inc MO$455,757 President/treasurer $85,615 $100,910 2024
Legacy Disciple IL$485,142 Secretary $35,693 $39,049 2024
Fathers House Educational Foundation TX$485,513 Executive Director $67,600 $77,473 2023
Rabbanut Nfp IL$485,571 Treasurer & Director $18,000 $19,185 2025
Avatar Meher Baba Heartland Ce OK$454,591 Montgomerey $18,000 $22,709 2023
Fellowship Of Christians United For GA$487,031 Executive Director $45,000 $51,839 2023
Electronic Bible Fellowship Inc PA$488,852 President $55,365 $63,255 2023
Newport Mesa Individual And Family CA$489,324 Executive Dir. $183,591 $176,417 2024
Clubhouse Ministries Inc TN$450,921 Secretary $44,999 $52,637 2024
Cways Home OR$449,235 Director $151,437 $156,499 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2024 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 MA 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 default49th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted64th

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 (William Messenger) 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 245 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,997 is reasonable (approximately the 49th 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.