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PeerBasis
Compensation Comparability Determination

Spirit And Truth

Executive Director / CEO

EIN 831220569
OH · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew D Reynolds, Executive Director / CEO ($91,500) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Matthew D Reynolds — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,000 total compensation of comparable organizations → $117,967 $91,500
$13,55810th
$23,66425th
$43,100Median
$63,65575th
$89,18190th
$91,500This org · 92nd
p10$13,558
p25$23,664
p50$43,100
p75$63,655
p90$89,181
$91,500

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 OH 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
Grow Churches Inc OH$218,456 President $10,500 $10,500 2024
Cups Cafe Inc OH$214,460 Executive Di $49,167 $50,619 2023
Vox Populi Mariae Mediatrici OH$214,386 Treasurer $23,830 $23,830 2024
Healing Rain Ministries OH$213,203 President $27,600 $28,415 2023
Arch Ministries OH$209,863 President $31,200 $31,200 2024
Brian Adams Ministries OH$233,478 President $51,000 $51,000 2024
John Schmid Common Ground OH$238,816 President $87,165 $87,165 2024
Galilean Theological Center OH$201,550 President $42,000 $42,000 2024
Open Arms Hispanic Ministries OH$201,312 Executive Di $74,620 $74,620 2024
One Heart Ministries Inc OH$200,941 President $87,462 $90,045 2023
Rhoda Wise Shrine Inc OH$196,343 President Ceo $27,040 $27,839 2023
Equipping Ministries International Inc OH$194,290 Secretary Non Voting $20,736 $20,736 2024
Vision Latin America OH$254,418 Exeuctive Director $90,000 $92,658 2023
Kingdom Investment International OH$258,950 President/ce $45,000 $46,329 2023
St Raphael Center Inc OH$170,171 President $60,000 $60,000 2024
Arise Kingdom Ministries OH$272,232 Officer $44,200 $44,200 2024
Portraits In Faith Foundation OH$275,193 Asst Treasurer $14,304 $14,727 2023
Prayer At The Heart Inc OH$278,324 Executive Di $114,583 $117,967 2023
3ca Inc OH$158,114 President $3,000 $3,000 2024
Welcome Home Global Inc OH$301,350 Executive Director $22,500 $23,165 2023
Partners India International Inc OH$303,456 President $78,000 $78,000 2024
Vision Ohio OH$308,113 President $53,687 $53,687 2024
Jeremiah Tree Inc OH$315,907 Executive Director $12,183 $13,057 2022
Wooster Outdoor Center Inc OH$329,585 Executive Di $41,425 $41,425 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default92nd
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted83rd

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 (Matthew D Reynolds) 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 24 similarly situated organizations (Same NTEE sector (X20) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $91,500 is reasonable (approximately the 92nd 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.