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PeerBasis
Compensation Comparability Determination

Upon The Rock

Executive Director / CEO

EIN 841291898
CO · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark D Brunner, Executive Director / CEO ($41,400) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$355 total compensation of comparable organizations → $188,989 $41,400
$19,68510th
$36,63525th
$70,900Median
$104,48975th
$122,23290th
$41,400This org · 30th
p10$19,685
p25$36,635
p50$70,900
p75$104,489
p90$122,232
$41,400

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

OrganizationStateTotal revenueTotal compSource
House Of Israel Intl Ministries IncCO $332,689$124,145 990
Treasure Mountain Bible CampCO $322,791$19,767 990
Rocky Mountain Police ChaplainsCO $355,724$24,709 990
1st Street ChurchCO $359,128$16,203 990
Digital Great Commission MinistriesCO $362,781$44,029 990
Whole Heart Ministries IncCO $308,371$102,128 990
Hamere Noh Kidane Mehret Tigrayan Orthodox ChurchCO $368,370$37,063 990
Msc Family Restoration CenterCO $304,046$107,432 990
Solid Rock Baptist ChurchCO $372,568$23,427 990
CityuniteCO $299,157$109,874 990
Frontier Labourers For ChristCO $375,320$89,382 990
MercygiftCO $298,228$143,000 990
Behrman Ministries IncCO $376,217$34,595 990
Trinity Outreach International IncCO $293,776$188,989 990
Reclaim Ministries IncCO $385,307$108,000 990
Church Reform & Revitalization IncCO $387,866$77,215 990
Be The Gift IncorporatedCO $390,793$96,702 990
The RefugeCO $395,203$355 990
Kalapa Media IncCO $395,489$19,650 990
Cecil & Lisa PaxtonCO $276,742$34,283 990
The Summit Mission AllianceCO $276,303$61,788 990
Crossroads Ministries Usa IncCO $273,812$43,353 990
Activ8 Sports IncCO $404,800$100,000 990
Journey Quest IncCO $405,780$85,167 990
Mike Hoesch Ministries IncCO $266,888$48,000 990

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 CO 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted30th

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 (Mark D Brunner) 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 44 similarly situated organizations (Same NTEE sector (X20) + CO + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,400 is reasonable (approximately the 30th 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.