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PeerBasis
Compensation Comparability Determination

The Tod Bush Leadership Center

Executive Director / CEO

EIN 853645529
TX · NTEE X02
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Brian Summerall, Executive Director / CEO ($133,491) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brian Summerall — reported title “FOUNDER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,514 total compensation of comparable organizations → $229,438 $133,491
$13,39010th
$37,74825th
$93,202Median
$99,90375th
$143,88890th
$133,491This org · 89th
p10$13,390
p25$37,748
p50$93,202
p75$99,903
p90$143,888
$133,491

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 TX 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
Long Beach Church Collective CA$415,572 Executive Dir. $28,809 $24,155 2024
Corpus Inc GA$411,062 Founder And President $235,000 $229,438 2024
Deeper Still TN$438,120 President $97,510 $99,524 2024
Education Fellowship Initiative GA$398,375 Officer $110,000 $110,569 2023
New Church Initiatives Inc TX$396,827 Treasurer $6,706 $6,514 2024
Trueworks Houston TX$387,274 Executive Director & Secretary $12,000 $12,000 2023
Institute For Urban Initiatives CA$380,295 Secretary $90,000 $77,691 2023
Oak Ridge Ministries Inc TX$488,176 Ceo/director $102,984 $100,029 2024
Childrens Ministry Resources WA$352,129 President $44,200 $39,560 2023
Christian Training And Missionary Fellowship Inc KY$334,681 President $35,606 $37,144 2024
Eddrick High Ministries Inc GA$321,669 President $54,000 $54,279 2023
Concordia Center For The Family MI$532,882 Executive Director/president $97,797 $98,016 2024
Assoc Of Bus Admins Of Christian Colleges MI$549,428 Executive Director $226,986 $221,631 2025
The Institute For Discipleship Training TN$297,040 President & Ceo $94,592 $99,398 2023
Cadre International IL$550,763 Executive Di $109,221 $104,263 2024
Dualreach CA$284,813 President $108,900 $88,955 2025
Norristown Hospitality Center PA$602,249 Executive Dir. $100,637 $97,449 2024
Big Heart Ministries TX$622,551 President $14,399 $13,986 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2023 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 TX 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 default89th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted89th

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 (Brian Summerall) 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 18 similarly situated organizations (Same NTEE sector (X02), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $133,491 is reasonable (approximately the 89th 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.