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PeerBasis
Compensation Comparability Determination

The Craig And Rebecca Groves

Executive Director / CEO

EIN 916572935
ID · NTEE X113
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rabbi Daniel B Fink, Executive Director / CEO ($75,316) against every comparable organization that fit the selection criteria — 309 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

309 organizations qualified on sector, size, and geography 309 within the band form the benchmarked peer set.

Distribution of comparable compensation

$147 total compensation of comparable organizations → $141,150 $75,316
$6,25110th
$12,28125th
$25,104Median
$44,87875th
$67,79190th
$75,316This org · 93rd
p10$6,251
p25$12,281
p50$25,104
p75$44,878
p90$67,791
$75,316

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

OrganizationStateTotal revenueTotal compSource
The Cana Project IncCA $79,385$58,628 990
Christ Center ChurchAL $79,152$14,954 990
Equipped For Life IncNC $79,046$33,052 990
Deborah Stricklin MinistriesTN $79,563$2,371 990
John Shiver Ministries IncFL $79,640$48,959 990
Faith Ministry Evangelistic AssocIL $78,684$11,231 990
Iglesia Cristiana De Restauracion IncCA $78,576$24,068 990
York Street Project Legacy Fund IncNJ $78,565$16,758 990
Kerith Springs Lodge IncOR $78,477$4,537 990
Mount Olive Missionary BaptistFL $78,474$10,025 990
Ywca Mclean County FoundationIL $80,269$7,879 990
Cooperative Baptist Fellowship OfFL $78,220$27,197 990
Wild (Winning In Life Daily) MinistriesMN $78,207$20,342 990
The Journey CenterCA $80,696$26,843 990
20d MinistriesCO $77,871$44,528 990
The Museum Of Catholic Art And HistoryOH $80,722$61,880 990
New Life Fellowship Ministries IncMS $77,786$13,820 990
Good News For Little PeopleTN $80,900$22,929 990
Sherwood Christian Outreach CenterPA $80,957$24,842 990
Xpansion MinistriesTX $77,300$23,508 990
Military Chaplains Association Of The United States Of AmericaPA $81,300$19,686 990
Be Loved And Be Love IncAZ $81,307$16,273 990
Crossover Restoration FoundationTX $77,175$83,644 990
Manna Ministries IncTN $77,169$20,157 990
Peace Ambassadors UsaTN $81,417$22,381 990

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 ID 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 default93rd
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted0th
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 (Rabbi Daniel B Fink) 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 309 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,316 is reasonable (approximately the 93rd 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.