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PeerBasis
Compensation Comparability Determination

Gifting Grace Project Inc

Executive Director / CEO

EIN 862431236
LA · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Owens, Executive Director / CEO ($36,038) against every comparable organization that fit the selection criteria — 276 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Owens — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

276 organizations qualified on sector, size, and geography 276 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $417,475 $36,038
$5,35310th
$17,39525th
$32,362Median
$55,44175th
$84,55790th
$36,038This org · 57th
p10$5,353
p25$17,395
p50$32,362
p75$55,441
p90$84,557
$36,038

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 LA 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
Capilla De Gracia CA$128,712 President $600 $471 2023
Tandem Spirituality NC$127,979 President $93,203 $84,949 2024
Neshama Center CO$129,519 Executive Director $199,331 $173,579 2023
Global Opportunities For Christinc VA$129,833 President $6,000 $5,110 2024
Off The Chain Ministries Inc FL$130,564 Director/president $30,000 $26,644 2022
North Fryeburg Community Chapel ME$130,643 Director/minister $23,400 $20,669 2024
Vital Families Inc TN$126,266 President $100,009 $90,339 2025
Knowing Jesus Ministries VA$125,837 President $25,020 $21,939 2023
Danny Forshee Evangelistic TX$131,143 Chairman $37,492 $34,059 2023
Sola Network Inc CA$125,608 Cfo $2,371 $1,806 2024
Empty Tomb Ministries CO$131,438 Director $114,000 $93,938 2025
Arts And Entertainment Ministries CA$131,574 President $71,190 $54,225 2024
Hallstrom Homeschool Workshops Inc IL$124,911 Athletics Director $750 $634 2025
Bethlehem Baptist Church MI$124,248 President $41,001 $38,433 2023
Doug Holliday Ministries Inc FL$132,813 President $54,000 $46,070 2023
Adirondack Preganacy Center Inc NY$133,349 At Large $42,400 $33,797 2024
Disciples Of The Way TX$123,448 Office Coordinator $30,551 $26,957 2024
Metro Ministries Of Fort Worth TX$123,383 Executive Director $22,656 $19,991 2024
Friends Of The Bridegroom Inc OH$133,642 President $228,622 $213,597 2024
Joel Hitchcock Ministries Inc DE$133,917 President $54,312 $46,910 2024
Harvest Mission Brazil Incorporated AL$122,556 Member $93,693 $89,286 2024
Living Loved Project CO$122,365 President $54,000 $45,675 2024
Biblical School Of World Evangelism OH$134,689 President $31,325 $29,266 2024
Grace For Glory Global Ministries I FL$135,366 President $4,500 $3,839 2023
Harvest Home Farmsinc WI$121,598 Treasurer $34,792 $32,998 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default57th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted56th

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 (David Owens) 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 276 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,038 is reasonable (approximately the 57th 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.