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PeerBasis
Compensation Comparability Determination

Good News Radio Broadcasting Inc

Executive Director / CEO

EIN 860734774
AZ · NTEE X99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Doug Martin, Executive Director / CEO ($114,600) against every comparable organization that fit the selection criteria — 190 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

190 organizations qualified on sector, size, and geography 190 within the band form the benchmarked peer set.

Distribution of comparable compensation

$916 total compensation of comparable organizations → $169,829 $114,600
$13,31410th
$26,87625th
$47,838Median
$70,55175th
$94,86790th
$114,600This org · 95th
p10$13,314
p25$26,876
p50$47,838
p75$70,551
p90$94,867
$114,600

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

OrganizationStateTotal revenueTotal compSource
Harbor House Of Rochester IncNY $181,868$56,325 990
Transformation Prayer MinistrySC $183,294$103,053 990
Unison Harvest International IncCA $180,657$161,117 990
Be The One MinistriesAR $184,620$26,793 990
Institute For Biblical Counseling & DiscipleshipLA $184,730$916 990
Full Gospel Baltimore ChurchMD $179,955$23,985 990
Assembly Care Ministries IncNC $179,905$10,744 990
Project Lee Ministries IncNY $179,481$65,959 990
Alameda Muslim LeagueCA $179,144$43,169 990
Anchor House IncFL $186,398$51,595 990
Randydon MinistriesMI $187,387$105,721 990
Beauty For Ashes Ministries IncTN $187,796$33,195 990
Cdaide IncID $176,553$87,912 990
The Momentum GroupID $188,950$48,295 990
North Georgia Interfaith MinisGA $189,684$55,288 990
Camp Presmont IncOH $174,442$28,156 990
His Healing Light MinistriesCO $173,266$42,590 990
Vaad Hakashruth Of Kansas City IncKS $192,474$59,240 990
Brent Gambrell MinistriesTN $192,827$53,677 990
Isnag Ministries FoundationNC $171,898$32,232 990
Common Grace Ministries IncIN $171,687$60,572 990
The Tent IncTN $195,225$45,005 990
Peregrino Hermitage LtdCO $195,414$24,636 990
Mision De Jesucristo Fuente De SalvacionCA $168,982$23,704 990
Eternal AwakeningsTX $168,858$6,241 990

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 AZ 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 default95th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted93rd

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 (Doug Martin) 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 190 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $114,600 is reasonable (approximately the 95th 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.