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PeerBasis
Compensation Comparability Determination

Tandem Spirituality

Executive Director / CEO

EIN 831803582
NC · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Suzi Kallam, Executive Director / CEO ($93,203) against every comparable organization that fit the selection criteria — 274 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

274 organizations qualified on sector, size, and geography 274 within the band form the benchmarked peer set.

Distribution of comparable compensation

$516 total compensation of comparable organizations → $1,624,374 $93,203
$7,41410th
$20,24925th
$36,347Median
$61,27875th
$92,28090th
$93,203This org · 91st
p10$7,414
p25$20,249
p50$36,347
p75$61,278
p90$92,280
$93,203

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 NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Gifting Grace Project IncLA $128,483$39,539 990
Capilla De GraciaCA $128,712$516 990
Neshama CenterCO $129,519$190,445 990
Vital Families IncTN $126,266$99,116 990
Global Opportunities For ChristincVA $129,833$5,607 990
Knowing Jesus MinistriesVA $125,837$24,071 990
Sola Network IncCA $125,608$1,981 990
Off The Chain Ministries IncFL $130,564$29,232 990
North Fryeburg Community ChapelME $130,643$22,677 990
Hallstrom Homeschool Workshops IncIL $124,911$696 990
Danny Forshee EvangelisticTX $131,143$37,368 990
Empty Tomb MinistriesCO $131,438$103,065 990
Arts And Entertainment MinistriesCA $131,574$59,494 990
Bethlehem Baptist ChurchMI $124,248$42,167 990
Disciples Of The WayTX $123,448$29,577 990
Metro Ministries Of Fort WorthTX $123,383$21,933 990
Doug Holliday Ministries IncFL $132,813$50,546 990
Adirondack Preganacy Center IncNY $133,349$37,080 990
Harvest Mission Brazil IncorporatedAL $122,556$97,961 990
Living Loved ProjectCO $122,365$50,112 990
Friends Of The Bridegroom IncOH $133,642$234,350 990
Joel Hitchcock Ministries IncDE $133,917$51,468 990
Harvest Home FarmsincWI $121,598$36,205 990
Biblical School Of World EvangelismOH $134,689$32,110 990
Community Church Of PraiseSC $121,024$37,316 990

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 NC 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 default91st
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted90th

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 (James Suzi Kallam) 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 274 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $93,203 is reasonable (approximately the 91st 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). 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.