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

Pacific Marine Foundation Inc

Executive Director / CEO

EIN 911753489
WA · NTEE X99
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of David Wallace, Executive Director / CEO ($67,816) against every comparable organization that fit the selection criteria — 267 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: David Wallace — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

267 organizations qualified on sector, size, and geography 267 within the band form the benchmarked peer set.

Distribution of comparable compensation

$984 total compensation of comparable organizations → $239,959 $67,816
$16,47210th
$31,23125th
$53,883Median
$81,92375th
$112,46890th
$67,816This org · 62nd
p10$16,472
p25$31,231
p50$53,883
p75$81,923
p90$112,468
$67,816

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 WA 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
Chin Chueh Gung Inc NY$256,519 Secretary $12,000 $12,112 2024
Camp Haven Inc AR$257,932 President $31,561 $39,625 2024
Judah Ministries International Worship PA$255,812 Director $50,000 $54,257 2025
New Testament Restoration Foundation GA$258,688 President $65,000 $72,999 2024
Emmaus Spirituality Center TX$255,248 Executie Dir $39,000 $43,574 2024
Sun Ministries Inc MO$259,578 Administrative Director $34,700 $42,263 2023
Center For Sacred Studies CA$259,761 President $1,100 $1,061 2024
Gilead Ministries Inc IN$260,157 Executive Di $61,825 $72,822 2024
Global Pastor Training TX$254,200 President $71,000 $81,670 2023
Morton Bustard Ministries Inc LA$253,735 President $27,900 $35,328 2023
Walnut Ridge Christian Camp Inc IN$253,497 Executive Director $16,708 $20,262 2023
Laulima Ministries International HI$261,052 President $182,428 $182,428 2024
Oakwood Center Inc IN$253,382 Director $15,013 $17,683 2024
The Urban History Association Inc PA$253,354 Executive Director (Began June) $25,029 $28,702 2023
Conviction For Christ Ministries NM$253,252 President $49,205 $60,857 2023
Corporate Care Of The Sioux Empire SD$261,267 Executive Di $137,355 $169,316 2024
Faith Commons TX$252,796 Founderpresident $90,000 $100,556 2024
Seg-way Ministries MN$261,812 Executive Director $17,461 $19,840 2023
Ihope Ministries TX$261,927 Executive Director $26,077 $29,135 2024
Youth With A Mission - Nevada NV$261,962 President $26,904 $31,011 2023
Road To Purity Inc CO$262,085 President $71,200 $76,256 2024
The Collective Thread MO$250,749 Treasurer $52,000 $61,516 2024
My House Ministry MI$250,710 Executive Director $31,140 $35,900 2024
Treasuring Christ Together Network MN$250,648 Director $99,000 $109,262 2024
The Last Harvest Intl Evangelical Ministry Inc FL$250,484 President $28,905 $31,225 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default62nd
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted59th

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 Wallace) 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 267 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,816 is reasonable (approximately the 62nd 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.