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PeerBasis
Compensation Comparability Determination

Faith For Culture

Executive Director / CEO

EIN 851365634
OH · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly M Kullberg, Executive Director / CEO ($130,619) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$412 total compensation of comparable organizations → $201,707 $130,619
$15,64210th
$27,24525th
$48,420Median
$60,37075th
$88,59290th
$130,619This org · 98th
p10$15,642
p25$27,245
p50$48,420
p75$60,370
p90$88,592
$130,619

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

OrganizationStateTotal revenueTotal compSource
Never Give Up Never QuitOH $230,250$100,000 990
Happen IncOH $220,770$35,698 990
Bellbrook Sugarcreek Community Support CenterOH $218,168$35,072 990
Black Leaders Against Sex Trafficking IncOH $217,049$60,000 990
Southwest India Christian Mission IncOH $239,515$81,836 990
Licking Co Coalition Of CareOH $210,399$52,651 990
EquasionOH $210,318$26,400 990
Lancaster-fairfield County Charity Newsies IncOH $246,080$412 990
Juvenile Justice CoalitionOH $249,390$88,369 990
Adventures In Truth MinistriesOH $249,483$50,242 990
Her AcademyOH $249,626$201,707 990
To Whom It May ConcernOH $203,951$47,840 990
Destination Canal WinchesterOH $202,723$46,329 990
Seven Baskets Community Development CorporationOH $202,529$3,858 990
Neighborhood AlliesOH $255,099$55,676 990
The National Threshers AssociationOH $197,015$824 990
Serving Beyond BordersOH $260,473$90,600 990
Mid-ohio Board For AnOH $267,250$50,663 990
Ahead IncOH $185,500$61,478 990
Getting To WeOH $274,928$16,226 990
Downtown ChillicotheOH $173,376$49,000 990
New American Resources Center IncOH $282,630$27,527 990
The Israel Story IncOH $171,747$93,948 990
Black Child Development Institute OhioOH $169,105$42,983 990
Cityheart CorporationOH $287,198$63,230 990

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 OH 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted95th

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 (Kelly M Kullberg) 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 40 similarly situated organizations (Same NTEE sector (P20) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $130,619 is reasonable (approximately the 98th 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.