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PeerBasis
Compensation Comparability Determination

Small Church Usa Corp

Executive Director / CEO

EIN 843314923
IN · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Terry L Thompson, Executive Director / CEO ($110,000) 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 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

$4,799 total compensation of comparable organizations → $104,478 $110,000
$14,48210th
$21,91725th
$58,593Median
$77,90675th
$86,98190th
$110,000This org · 100th
p10$14,482
p25$21,917
p50$58,593
p75$77,906
p90$86,981
$110,000

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

OrganizationStateTotal revenueTotal compSource
Evansville Student Christian FellowshipIN $364,601$72,106 990
Seed Ministry IncIN $334,864$16,318 990
Gymtown Pantry IncIN $332,000$78,000 990
Lakeland Child Evangelism MinistrieIN $314,533$38,652 990
Student Impact Of Westfield IncIN $393,384$58,290 990
Behind The Wire Ministries IncIN $302,244$19,815 990
Phare WarriorIN $301,626$13,113 990
Psalm 51 Ranch IncIN $413,251$87,418 990
Ebenezer Shepherding Ministries OfIN $286,158$18,937 990
The Gathering Of Northwest Indiana IncIN $285,278$85,961 990
Liberty Ministries IncIN $282,781$13,695 990
New Mercies Ministries IncIN $426,366$77,875 990
Nothing Is Wasted Ministries IncIN $427,143$85,740 990
Greater Faith Community MinistryIN $266,144$33,321 990
Edge Mentoring IncIN $265,088$88,972 990
Brave Way Home IncIN $262,503$58,895 990
Brethren Retreat Ministries IncIN $440,402$67,759 990
The Freedom Center IncIN $259,383$22,618 990
School Alive IncIN $257,160$4,799 990
Thin Blue 1st IncIN $255,021$104,478 990
Leaderstream IncIN $452,970$76,648 990
Launch Campus Ministry IncIN $489,066$50,964 990
Christian Leaders For Africa IncIN $521,777$41,220 990
Two Eight Ministries IncIN $522,709$64,644 990

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 IN 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Terry L Thompson) 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) + IN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,000 is reasonable (approximately the 100th 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.