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PeerBasis
Compensation Comparability Determination

Christian Institute

Executive Director / CEO

EIN 770322355
CA · NTEE B60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lawrence Sam, Executive Director / CEO ($58,000) against every comparable organization that fit the selection criteria — 109 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lawrence Sam — reported title “Teacher/Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

109 organizations qualified on sector, size, and geography 109 within the band form the benchmarked peer set.

Distribution of comparable compensation

$291 total compensation of comparable organizations → $291,001 $58,000
$11,97510th
$31,92525th
$59,509Median
$81,63875th
$106,37990th
$58,000This org · 48th
p10$11,975
p25$31,925
p50$59,509
p75$81,638
p90$106,379
$58,000

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 CA 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
Literacy Volunteers Of Santa Fe NM$208,460 Executive Dir. $15,999 $18,857 2025
Michigan Center For Employee Owners MI$206,640 Executive Director $75,917 $88,142 2024
Lawrence Funderburke Youth OH$210,661 President $98,500 $117,352 2024
American Academy Of Cosmetic Dentistry WI$205,297 Executive Director $22,604 $26,554 2024
Mission Milby Community Development Corporation TX$210,845 Executive Director $130,000 $146,276 2024
Wayfinders Inc IN$205,270 Executive Director $85,000 $100,828 2024
Achieving Success On Purpose Inc NC$211,283 Executive Director $25,354 $30,339 2023
Dr Gertrude A Barber Educational PA$204,274 Executive Vice President $18,945 $21,879 2023
Local 619 Jatc MS$203,105 Trustee $29,878 $37,431 2024
Leadership Kitsap Foundation WA$213,097 Executive Director $85,250 $85,854 2024
Someone Who Cares Community Ce GA$213,323 President $6,560 $7,420 2024
Local 147 Training Fund NY$201,689 Training Dir. $48,261 $49,054 2024
Infinity Foundation IL$200,734 Executive Di $25,600 $28,311 2024
Rappu Inc VA$200,403 Executive Di $39,542 $42,947 2024
Health-care Education And Living In Poverty DC$216,000 President/ceo $80,000 $78,967 2024
True Initiative HI$217,550 Ed To 12/24 $79,935 $80,502 2024
National Hartford Center Of MA$197,887 Executive Director $75,000 $78,050 2023
Columbia Bartending Agency Incorporated NY$218,310 Executive Director $7,120 $7,050 2025
Iuoe Local 891 Education & Training Fund NY$218,825 Trustee $7,262 $7,599 2023
Taproot Farm & Environment Edu Ctr NH$196,475 Executive Di $45,000 $46,739 2024
The Reliance College Fund IL$221,037 Pres./treas. $88,008 $97,324 2024
Global Training Network OK$194,034 President $58,548 $74,660 2023
The William And Lanaea C Featherstone MD$224,131 Founder $30,000 $32,481 2023
Remarkable Mens Practice CA$224,685 President $10,387 $10,387 2023
New York State Care Management NY$225,135 Executive Director $68,250 $69,372 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default48th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted41st

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 (Lawrence Sam) 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 109 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,000 is reasonable (approximately the 48th 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.