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PeerBasis
Compensation Comparability Determination

Shine School Partnership

Executive Director / CEO

EIN 812266285
NM · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cezanne Fritz, Executive Director / CEO ($31,083) against every comparable organization that fit the selection criteria — 263 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

263 organizations qualified on sector, size, and geography 263 within the band form the benchmarked peer set.

Distribution of comparable compensation

$908 total compensation of comparable organizations → $172,916 $31,083
$15,48210th
$25,05525th
$40,738Median
$67,67175th
$97,31990th
$31,083This org · 35th
p10$15,482
p25$25,055
p50$40,738
p75$67,671
p90$97,319
$31,083

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 NM cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
St Paul Missionary Baptist ChurchTX $194,151$16,694 990
Westminster Christian Fellowship IncGA $194,936$116,069 990
Sonlife Classic NfpIL $194,957$18,740 990
Grateful Fellowship CommunityTX $195,344$72,543 990
All About Him Ministries IncSC $195,832$22,611 990
Haitian Pentecostal Church And Home Of Hope World WideNJ $195,893$23,700 990
Wesley Putnam MinistriesTX $192,585$145,146 990
Honornet IncOK $192,298$57,178 990
Lutheran Ministry Services NorthwestWA $196,876$80,399 990
International Prayer Ministries IncMO $196,881$70,657 990
Berlin Ministries InternationalSC $197,173$43,338 990
Christ Fellowship Church Of God In Christ IncFL $191,246$17,164 990
Sanctuary Of Living Waters IncFL $191,007$23,147 990
Iglesia Pentecostal Unida HispanaNY $197,799$16,974 990
Smoky Mountain Resort Ministries IncTN $198,233$48,865 990
Ministerio Los Milagros De Jesus IncMA $198,579$23,534 990
Love In The Name Of Christ Of Cowlitz CountyWA $199,296$45,991 990
Grace & Truth Fellowship Church IncIN $189,248$25,485 990
Grace Haven Baptist Fellowship IncNC $189,012$32,775 990
Life Out Of Death Ministries IncNC $188,864$61,585 990
Arthur Blessitt EvangelisticCO $188,699$56,166 990
Faith Memorial Church IncTN $200,131$62,924 990
Joe Mcgee Ministries IncOK $200,643$56,656 990
David Bibey MinistriesNC $200,645$27,480 990
Tranformation Of The NationsOR $200,910$80,795 990

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 NM 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 default35th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted34th

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 (Cezanne Fritz) 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 263 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,083 is reasonable (approximately the 35th 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). 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.