Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Masters Workshop

Executive Director / CEO

EIN 861577830
AR · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Max Martin, Executive Director / CEO ($43,170) against every comparable organization that fit the selection criteria — 270 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Max Martin — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

270 organizations qualified on sector, size, and geography 270 within the band form the benchmarked peer set.

Distribution of comparable compensation

$761 total compensation of comparable organizations → $185,644 $43,170
$12,78310th
$23,75825th
$40,068Median
$63,08075th
$85,64490th
$43,170This org · 53rd
p10$12,783
p25$23,758
p50$40,068
p75$63,080
p90$85,644
$43,170

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 AR 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
Core Ministries Inc TX$245,025 President $77,400 $66,903 2024
American Faith & Family Ministries TX$245,075 President $39,195 $33,880 2024
Side By Side WA$243,686 Executive Director $66,457 $52,933 2023
Dare To Believe MN$246,040 Executive Dir. $24,000 $21,098 2023
Temple Of Light WA$243,057 Founder $31,700 $24,525 2024
Focal Point Ministries IL$246,362 President $42,344 $35,972 2024
True Life Inc MD$246,603 Ceo $90,642 $75,390 2023
By Our Love AL$242,487 Director & President $65,400 $61,054 2024
Chosen Vessels Inc GA$246,903 Executive Director $21,250 $19,009 2023
Resourcing Now Ministries IA$242,197 Executive Di $67,200 $65,459 2023
Christs Reward Inc TX$241,518 Executive Director $118,434 $102,373 2024
Franciscan Earth Literacy Center OH$240,779 Former Director $18,955 $17,861 2023
Isaiah5810 AR$240,398 Executive Di $10,669 $10,363 2024
Israel Lives Corporation PA$249,133 Exeuctive Director $83,995 $72,381 2024
All The Word Bible Translators Inc FL$240,129 President And Board Member $88,378 $71,742 2024
Slavic Christian Ministries CO$239,731 President $94,330 $78,161 2024
Mountain Fellowship Camp Inc GA$239,431 Director $41,050 $35,666 2024
Love Of Christ Foundation Inc MD$250,000 Director $47,688 $38,526 2024
Communities In Schools Of Lincoln NC$239,238 Executive Dir. $46,689 $41,687 2024
The Last Reformation Inc FL$239,025 Director/pres $56,070 $46,860 2023
The Last Harvest Intl Evangelical Ministry Inc FL$250,484 President $28,905 $24,157 2023
Treasuring Christ Together Network MN$250,648 Director $99,000 $84,531 2024
Jerry Garcia Ministries International TX$238,706 President $39,600 $34,230 2024
My House Ministry MI$250,710 Executive Director $31,140 $27,775 2024
The Collective Thread MO$250,749 Treasurer $52,000 $47,592 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default53rd
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted51st

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 (Max 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 270 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,170 is reasonable (approximately the 53rd 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.