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PeerBasis
Compensation Comparability Determination

The Gospel Underground

Executive Director / CEO

EIN 811527354
VA · NTEE X20
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Reid S Monaghan, Executive Director / CEO ($129,640) against every comparable organization that fit the selection criteria — 757 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

757 organizations qualified on sector, size, and geography 757 within the band form the benchmarked peer set.

Distribution of comparable compensation

$59 total compensation of comparable organizations → $503,133 $129,640
$14,04810th
$28,14925th
$51,308Median
$85,37875th
$119,03790th
$129,640This org · 93rd
p10$14,048
p25$28,149
p50$51,308
p75$85,378
p90$119,037
$129,640

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 VA 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
Mission Of Hope AR$196,828 Co Administrator, Non Voting $18,111 $21,642 2024
That Day CA$197,109 President $214,750 $202,959 2023
Grace Adventures Inc LA$197,218 President/di $140,519 $169,350 2023
Outfitters For Christ CO$197,366 Executive Dir. $44,665 $45,531 2024
Shadowlands Joy Inc AL$196,505 Executive Director $159,658 $183,366 2024
Eglise Sur Le Rocher International Petros Ministry FL$197,420 President $17,500 $17,477 2024
Samuel R Chand Ministries Inc GA$196,417 President $34,000 $36,344 2024
Rhoda Wise Shrine Inc OH$196,343 President Ceo $27,040 $31,345 2023
Light Of The World Ministry OR$196,266 President $8,000 $8,131 2023
Mike Guzzardo Ministries TX$198,000 President $280,230 $298,002 2024
Free Grace International TX$198,049 Chairman $43,500 $47,625 2023
Fossores MI$198,133 Founder $33,200 $36,429 2024
By Example Missions TX$195,717 Executive Director $52,800 $56,149 2024
Zoro International Ministries Inc TN$198,241 President $182,500 $203,935 2024
Charleston Presbyterian Church SC$195,514 Admininstrat $12,969 $15,415 2022
Global Companions International Inc CA$198,443 Ceo $1,000 $918 2024
Mike Kruger Ministries Inc FL$195,198 President $90,000 $89,882 2024
3 Oaks Ministries Inc ID$198,766 President $48,000 $54,283 2024
Mision Cristiana Elim Nuevo Re NJ$195,007 President $36,200 $34,360 2024
Torch Of Christ Ministries LA$194,971 President $88,400 $103,482 2024
Sports Crusaders MO$199,148 Executive Di $40,000 $46,369 2023
Worshipmob CO$199,295 Executive Director $38,462 $40,365 2023
Amp Ministries Inc CA$199,348 President $72,000 $66,094 2024
Sparrow Ministries Inc MD$199,352 Co-executive Director $85,779 $85,255 2024
Ministerios Palabra De Restaurancion Inc VA$199,380 Pastor $31,200 $32,026 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default93rd
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted92nd

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 (Reid S Monaghan) 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 757 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $129,640 is reasonable (approximately the 93rd 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.