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PeerBasis
Compensation Comparability Determination

Named Ministries Inc

Executive Director / CEO

EIN 852950351
NC · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brandon Cook, Executive Director / CEO ($128,550) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brandon Cook — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$54 total compensation of comparable organizations → $458,038 $128,550
$27,59010th
$44,00025th
$67,440Median
$100,47775th
$146,88690th
$128,550This org · 85th
p10$27,590
p25$44,000
p50$67,440
p75$100,477
p90$146,886
$128,550

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Barnabas & Partners NC$226,389 Executive Dir. $96,938 $103,893 2022
I Am Outreach Ministries Inc NC$233,084 Executive Dir. $24,100 $24,100 2024
Eternal Truth Ministries NC$233,813 President $55 $54 2025
Habit Missions Ministry Inc NC$222,839 Ministry Director $63,567 $65,445 2023
Trinity World Missions Inc NC$221,527 President $36,000 $36,000 2024
Renown Collective Inc NC$239,787 Chairman $97,912 $100,804 2023
Truth Matters Trust NC$216,637 President $84,000 $84,000 2024
Engage 360 Ministries Inc NC$212,105 Executive Officer $72,000 $72,000 2024
Oikos Usa NC$247,898 President $93,130 $95,881 2023
Lesser Ministries Inc NC$204,281 President Director $51,016 $51,016 2024
Train Them 2 Fish International Inc NC$204,151 Treasurer $2,000 $2,000 2024
Joined To Hashem NC$202,044 President $79,937 $79,937 2024
Positive Direction For Youth And Families Inc NC$264,706 Gardner $85,000 $87,511 2023
Upland's Reach Conference Center NC$267,856 President $100,477 $100,477 2024
Dew4him Ministries Inc NC$188,081 Executive Director $57,586 $59,287 2023
Walk The Story Inc NC$186,935 Executive Di $114,771 $114,771 2024
Art Of Family Living NC$276,279 Executive Di $60,000 $58,453 2025
Hearts For Heaven NC$179,870 President $42,000 $43,241 2023
Generation Impact Ministries Inc NC$279,027 President $194,618 $194,618 2024
Heath Williams Ministries Inc NC$279,258 President $50,000 $50,000 2024
Live Again Ministries Inc NC$283,911 Executive Di $30,861 $31,773 2023
Hispanic Leadership Initiative NC$172,166 Executive Director $27,500 $26,791 2025
Faithhealthinnovations Inc NC$169,108 Director, President (To 7/30/23) $444,897 $458,038 2023
Northstar Church Of The Arts NC$169,030 Executive Director $88,810 $88,810 2024
Verbena Foundation Inc NC$291,280 Executive Di $193,552 $199,269 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 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 default85th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted85th

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 (Brandon Cook) 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 33 similarly situated organizations (Same NTEE sector (X20) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $128,550 is reasonable (approximately the 85th 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.