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PeerBasis
Compensation Comparability Determination

Emmaus Institute For Biblical

Executive Director / CEO

EIN 831313821
NE · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Vernon Steiner, Executive Director / CEO ($40,700) against every comparable organization that fit the selection criteria — 292 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Dr Vernon Steiner — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

292 organizations qualified on sector, size, and geography 292 within the band form the benchmarked peer set.

Distribution of comparable compensation

$857 total compensation of comparable organizations → $194,014 $40,700
$14,06710th
$27,53725th
$46,823Median
$71,17675th
$96,45990th
$40,700This org · 42nd
p10$14,067
p25$27,537
p50$46,823
p75$71,176
p90$96,459
$40,700

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 NE 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
Banks County Christian Learning GA$296,595 Director $18,625 $16,912 2024
Ancora Ministries Inc TX$296,864 Executive Director $56,500 $52,547 2023
Good News Kenya Inc WI$295,662 Officer $31,840 $30,030 2024
Marriage In Focus Inc AL$296,963 Chairman $75,000 $73,172 2024
Regions Beyond International Inc FL$297,125 Pres $177,040 $150,196 2024
Crosslife Ministries Inc NC$295,313 President $103,617 $96,687 2024
Latin American Christian Covenant TX$294,591 President $33,000 $29,811 2024
Celebrating Life Ministries IL$298,915 President $90,000 $82,265 2023
Ctw Ministries Inc TX$298,945 Director $26,900 $24,300 2024
4 The World Resource Distributors MO$293,471 Ceo $79,706 $74,274 2025
Grace Haven Biblical Renewal Ministries Inc IN$299,479 Counselor $90,180 $85,883 2024
Bsf International Properties Corp TX$300,014 President $19,915 $17,991 2024
Hope Academy CA$300,477 Educational $36,000 $28,902 2023
Be2live CA$291,496 Vice-president $57,974 $45,209 2024
K-nation Group TX$302,088 Ceo $100,000 $93,004 2023
Nhntx Inc TX$302,451 Executive Dir. $77,044 $69,599 2024
Institute For World Evangelization OR$289,157 President $6,666 $5,756 2023
Poimen Ministries CA$303,501 President $61,118 $47,661 2024
Healing Door Ministries CO$303,616 Mohr $15,000 $13,373 2023
Brethren Leadership Foundation CO$303,869 Treasurer $1,992 $1,725 2024
All For Jesus Inc FL$305,226 Morris $102,692 $87,121 2024
Grunewald Ministries Inc OK$305,290 President $158,994 $162,775 2023
Mosaic Sanctuary Inc OK$305,658 President $7,750 $7,934 2023
Renew Polk Inc FL$286,802 Director $22,750 $19,300 2024
Shepherd Ministries Inc IA$286,106 Treasurer $62,791 $62,089 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE cost of living and 2023 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 NE 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 default42nd
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted40th

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 (Dr Vernon Steiner) 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 292 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,700 is reasonable (approximately the 42nd 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.