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PeerBasis
Compensation Comparability Determination

The Rephidim Project

Executive Director / CEO

EIN 824058648
ME · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David A Christensen, Executive Director / CEO ($46,630) against every comparable organization that fit the selection criteria — 486 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: David A Christensen — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

486 organizations qualified on sector, size, and geography 486 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $472,641 $46,630
$9,84810th
$23,47225th
$41,404Median
$73,76075th
$105,20990th
$46,630This org · 55th
p10$9,848
p25$23,472
p50$41,404
p75$73,760
p90$105,209
$46,630

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 ME 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
Tim And Gaye Goad Ministries Inc FL$155,538 President $97,752 $91,707 2024
Renewal CA$155,404 Ceo $5,821 $5,020 2024
Iglesia Church Of Chirst IL$155,313 Barrerra $44,040 $43,238 2024
Tommy Brandt Ministries Inc FL$156,047 P $11,750 $11,023 2024
Goodlife Deliverance Ministries NY$156,261 Pastor $24,000 $21,658 2024
Iglesia Elim Dover Nonprofit I NJ$156,376 President $15,200 $13,953 2023
Ahava Ministries Inc OK$156,401 Foundermissionary $12,000 $13,196 2024
Three Five Ministries Inc VA$156,450 President & Pastor $82,320 $81,722 2023
American Friends Of The Episcopal Church Of The Sudans VA$156,475 Executive Director $29,066 $28,855 2023
Forrest Ministries Inc FL$154,730 Director $30,000 $28,145 2024
Sybarite Chamber Players Ltd NY$154,472 President/executive Direct $41,730 $37,658 2024
Iglesia De Intercesion Encuentro Con Dios CA$154,427 Chief Executive Officer $19,740 $17,023 2024
Christian Unity Press MI$154,227 Treasurer $68,000 $70,093 2024
Mom2mom Atlanta South Inc GA$157,092 Executive Di $2,830 $2,768 2025
Tcmg Holdings CO$157,205 Creative Dir. $36,000 $34,473 2024
Marian Movement Of Priests ME$157,269 President & Treasurer $34,957 $34,957 2024
Catalytic Foundation SC$157,432 President/ceo $122,558 $127,686 2024
Grace Counseling Ministries Inc NJ$157,439 President $72,411 $64,565 2024
Edens Redemption Inc OK$157,496 President $3,333 $3,665 2024
Greater Hayward House Of Hope Incorporated WI$157,547 Director $30,638 $32,898 2023
3ca Inc OH$158,114 President $3,000 $3,173 2024
Victory Through Jesus Sports Ministries KS$152,689 President $63,156 $70,150 2023
Champions Of Faith International Church Inc FL$158,926 President $17,900 $17,289 2023
Iglesia De Dios Missionera Los TX$152,250 Pastor $29,820 $29,789 2024
Central Christian Fellowship TN$159,283 President $31,449 $33,013 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default55th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted54th

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 A Christensen) 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 486 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,630 is reasonable (approximately the 55th 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.