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PeerBasis
Compensation Comparability Determination

C4 Ministries Inc

Executive Director / CEO

EIN 832431097
SC · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charles B Goodale, Executive Director / CEO ($33,000) against every comparable organization that fit the selection criteria — 831 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Charles B Goodale — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

831 organizations qualified on sector, size, and geography 831 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $365,722 $33,000
$17,49710th
$34,60725th
$58,663Median
$87,11875th
$114,10690th
$33,000This org · 23rd
p10$17,497
p25$34,607
p50$58,663
p75$87,118
p90$114,106
$33,000

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 SC 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
Joyful Land Preschool CA$459,932 Officer $84,000 $69,528 2024
Gather Ministries Inc CA$460,357 Co-executive Director $160,257 $136,564 2023
Fellowship Hi-crest Inc KS$459,475 Lead Pastor $53,696 $55,605 2024
Chinese Christian Church Of Germantown MD$458,924 Englishminister $48,195 $43,190 2024
Shepherds Heart Ministry CO$458,660 President $112,829 $106,768 2023
Christ Is Life Ministries TX$461,398 Founder $64,302 $61,656 2024
Church Assistance Ministry CA$458,321 Vice President $18,000 $14,899 2024
Veritas International University CA$458,131 President $34,800 $28,804 2024
Living Stone Ministries MI$462,040 President/pastor $48,800 $49,708 2023
Kidz Blitz Ministries Inc GA$457,902 Board Member $60,000 $57,828 2024
Freedom Path Counseling Inc GA$457,592 President $107,200 $106,371 2023
Camp Nathanael MN$462,728 Employee $68,039 $66,347 2023
Reconciliation Ministries International Inc TX$457,182 President $67,500 $64,722 2024
Christian Missions Overseas Inc CA$457,018 Secretary $54,000 $44,696 2024
For Girls Like You Ministries TN$456,707 President $24,000 $24,182 2024
Ariana Ministries Incorporated GA$463,554 President $28,754 $27,713 2024
One Vision International Inc TN$456,368 Executive Director $51,155 $51,542 2024
Promised Land Ministries International NY$464,549 President $40,000 $34,647 2024
Swanberg Christian Ministries TX$464,583 President $170,222 $168,038 2023
International Theological Education MO$465,245 Executive Dir. $46,657 $48,768 2023
Operation Resolute Inc NC$465,298 Executive Director $76,152 $77,651 2023
Northern Light Ministries OR$454,037 President, Excutive Director $18,624 $17,068 2023
Bible Outreach Ministries TX$453,907 President $13,000 $12,833 2023
Potter's Wheel Inc KY$453,455 Executive Director $97,538 $100,448 2024
Cross To Light Corporation TN$453,393 President $53,600 $54,006 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default23rd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted22nd

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 (Charles B Goodale) 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 831 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,000 is reasonable (approximately the 23rd 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.