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PeerBasis
Compensation Comparability Determination

Torch Of Christ Ministries

Executive Director / CEO

EIN 821335802
LA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phillip A Blair, Executive Director / CEO ($88,400) against every comparable organization that fit the selection criteria — 750 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Phillip A Blair — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

750 organizations qualified on sector, size, and geography 750 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $429,806 $88,400
$11,99110th
$23,45825th
$43,444Median
$71,99575th
$100,38090th
$88,400This org · 85th
p10$11,991
p25$23,458
p50$43,444
p75$71,995
p90$100,380
$88,400

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 LA 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
Mision Cristiana Elim Nuevo Re NJ$195,007 President $36,200 $29,352 2024
Mike Kruger Ministries Inc FL$195,198 President $90,000 $76,783 2024
Charleston Presbyterian Church SC$195,514 Admininstrat $12,969 $13,168 2022
Spiritual Innovations Inc GA$194,422 Executive Dir. $97,466 $88,999 2024
Equipping Ministries International Inc OH$194,290 Secretary Non Voting $20,736 $19,945 2024
By Example Missions TX$195,717 Executive Director $52,800 $47,965 2024
Light Of The World Ministry OR$196,266 President $8,000 $6,946 2023
Rhoda Wise Shrine Inc OH$196,343 President Ceo $27,040 $26,778 2023
Samuel R Chand Ministries Inc GA$196,417 President $34,000 $31,047 2024
St Luke Missionary Baptist Church Of Narcoossee Inc FL$193,514 Pastor $33,945 $28,213 2025
The Holy Orthodox Order Of Saint George CT$193,510 President $15,000 $13,150 2023
Shadowlands Joy Inc AL$196,505 Executive Director $159,658 $156,642 2024
Mission Of Hope AR$196,828 Co Administrator, Non Voting $18,111 $18,488 2024
The Gospel Underground VA$196,940 President $129,640 $110,746 2025
That Day CA$197,109 President $214,750 $173,379 2023
Grace Adventures Inc LA$197,218 President/di $140,519 $144,670 2023
Outfitters For Christ CO$197,366 Executive Dir. $44,665 $38,895 2024
Eglise Sur Le Rocher International Petros Ministry FL$197,420 President $17,500 $14,930 2024
Lighthouse Network Inc CO$192,520 President $76,928 $68,968 2023
Louisville Homeschool Athletics Inc KY$192,028 Secretary $8,000 $8,036 2023
Mike Guzzardo Ministries TX$198,000 President $280,230 $254,571 2024
Turning The Hearts Ministries WA$191,933 President $78,560 $63,875 2024
Free Grace International TX$198,049 Chairman $43,500 $40,684 2023
Fossores MI$198,133 Founder $33,200 $31,121 2024
Galilee Missionary Baptist Church Of Dubberly Inc LA$191,789 President $30,250 $30,250 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default85th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted84th

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 (Phillip A Blair) 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 750 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $88,400 is reasonable (approximately the 85th 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.