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PeerBasis
Compensation Comparability Determination

David Mcdonald Ministries

Executive Director / CEO

EIN 812869224
SC · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Mcdonald, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: David Mcdonald — reported title “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

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,552 total compensation of comparable organizations → $123,544 $24,000
$22,38710th
$34,50025th
$51,750Median
$82,09475th
$118,59690th
$24,000This org · 13th
p10$22,387
p25$34,500
p50$51,750
p75$82,094
p90$118,596
$24,000

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 SC 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
Ironman Outdoor Ministries Inc SC$389,469 Executive Di $120,000 $123,544 2023
White Horse Missions SC$442,885 President $64,800 $66,714 2023
Kairos Christian Academy SC$373,956 Co-director $21,876 $21,312 2025
Soar Columbia SC$368,773 Executive Di $69,487 $69,487 2024
Shane Willard Ministries SC$360,096 President $119,000 $119,000 2024
C4 Ministries Inc SC$459,986 President $33,000 $33,000 2024
Brown Family Ministries Inc SC$340,264 Board & Executive Director Of Bfm $48,993 $50,440 2023
3gen Ministries SC$479,925 Director $114,604 $117,989 2023
Open Door Ministries Of Mt Pleasant Inc SC$304,337 President $36,000 $36,000 2024
Hope Missions Of The Upstate SC$297,633 Secretary $5,552 $5,552 2024
2 Becoming 1 Global Inc SC$291,373 Dirctor, President $24,000 $24,000 2024
Kingsmen Baseball Inc SC$288,046 Director $60,000 $61,772 2023
Re-launch Ministries Inc SC$279,783 President $94,700 $94,700 2024
Students In The Word Inc SC$277,160 Executive Dir. $39,583 $38,563 2025
Brice-sanders Foundation SC$578,723 Executive Director $51,750 $51,750 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted13th

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 (David Mcdonald) 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 15 similarly situated organizations (Same NTEE sector (X20) + SC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 13th 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.