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PeerBasis
Compensation Comparability Determination

The Sabbath Life Corp

Executive Director / CEO

EIN 882317256
OK · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Peter White, Executive Director / CEO ($68,000) against every comparable organization that fit the selection criteria — 261 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Peter White — reported title “EXECUTIVE DIRECTOR AND PASTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

261 organizations qualified on sector, size, and geography 261 within the band form the benchmarked peer set.

Distribution of comparable compensation

$800 total compensation of comparable organizations → $195,105 $68,000
$12,86910th
$24,59125th
$42,766Median
$66,23675th
$90,03990th
$68,000This org · 77th
p10$12,869
p25$24,591
p50$42,766
p75$66,236
p90$90,039
$68,000

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 OK 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
Reach South Texas TX$232,997 Chairman $12,000 $10,901 2024
Harvest Seminary Inc CA$233,013 Trustee $48,009 $37,648 2024
Stepping Stone Ministry Inc TX$233,265 House Manager $36,000 $33,669 2023
Local Church Evangelism Inc ME$233,486 President $40,000 $37,449 2023
Network Of Iowa Christian Home Educators IA$234,317 Executive Dir. $36,000 $35,797 2024
Global Peace Women WA$235,403 President $30,833 $25,810 2023
Psalm 13 Ministries TX$235,740 President $48,000 $44,893 2023
Christians For Impact Usa Inc DE$229,724 President $75,000 $68,661 2023
Inner City Christian Ministries MN$236,435 President $73,812 $66,236 2024
Inspired Life Inc IA$228,783 President $51,906 $51,614 2024
Lydia's Place Inc PA$228,673 Executive Vice President $45,523 $41,227 2024
King Ministries International OK$237,025 President $59,723 $61,487 2023
The Waterboyz For Jesus Inc MD$228,432 President & Ceo $68,673 $58,306 2024
Roc Recovery Center Inc OR$227,794 President $60,000 $50,602 2024
Mastery Foundation CA$227,716 Exec Dir & Vp $94,965 $74,471 2024
Walk On Water Ministries Of Central Florida Inc FL$227,335 Director $27,850 $23,760 2024
A Hand Up Ministries SC$238,263 Executive Director $38,846 $36,804 2024
Zions Bridge GA$227,221 President $18,000 $16,436 2024
Nebraska Lutheran Outdoor Ministries Fdn NE$226,962 Executive Director/treasurer $13,909 $13,586 2024
Jerry Garcia Ministries International TX$238,706 President $39,600 $35,974 2024
The Last Reformation Inc FL$239,025 Director/pres $56,070 $49,248 2023
R3stored OR$226,478 President $4,490 $3,899 2023
Communities In Schools Of Lincoln NC$239,238 Executive Dir. $46,689 $43,811 2024
Mountain Fellowship Camp Inc GA$239,431 Director $41,050 $37,484 2024
Slavic Christian Ministries CO$239,731 President $94,330 $82,143 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default77th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted74th

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 (Peter White) 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 261 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,000 is reasonable (approximately the 77th 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.