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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 921597810
UT · NTEE X80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey Mccullough, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 648 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

648 organizations qualified on sector, size, and geography 648 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $462,419 $70,000
$7,62110th
$20,00325th
$35,629Median
$60,64675th
$93,43590th
$70,000This org · 81st
p10$7,621
p25$20,003
p50$35,629
p75$60,646
p90$93,435
$70,000

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 UT 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
Danny Forshee Evangelistic TX$131,143 Chairman $37,492 $37,725 2023
Iglesia Cristiana Vida Nueva Of Aus TX$131,273 President $20,972 $20,497 2024
1divineline2health OH$131,303 Ceo $22,596 $23,384 2024
Empty Tomb Ministries CO$131,438 Director $114,000 $104,051 2025
Wine Women In The New Evangelization MN$130,747 Secretary & Treasurer $13,000 $12,551 2024
Arts And Entertainment Ministries CA$131,574 President $71,190 $60,063 2024
North Fryeburg Community Chapel ME$130,643 Director/minister $23,400 $22,894 2024
Phoenix Methodist Church AZ$131,624 Pastor $36,000 $33,828 2024
Off The Chain Ministries Inc FL$130,564 Director/president $30,000 $29,511 2022
Franciscan Friars Of Our Lady Of Good Success Inc KS$132,084 President & Treasurer $459 $485 2024
Faith House Inc NY$129,977 President $40,000 $36,359 2023
Global Opportunities For Christinc VA$129,833 President $6,000 $5,660 2024
Worship Jesus Fellowship Inc FL$129,556 Pastor $35,157 $33,222 2023
Ken Petty Ministries IL$129,539 President $10,792 $10,366 2024
Neshama Center CO$129,519 Executive Director $199,331 $192,266 2023
Doug Holliday Ministries Inc FL$132,813 President $54,000 $51,029 2023
Africa Church-planting & Training In Vocational Ed IN$133,020 Executive Director $19,350 $19,938 2024
Great Is Thy Faithfulness Cogic MN$133,094 Pastor $10,000 $9,939 2023
Herbster Evangelistic Ministries I MO$133,100 President $5,652 $6,022 2023
Wheel Power Christian Cyclists Inc VA$133,225 Vp/treasurer $42,147 $39,761 2024
New Wilderness Adventures NC$133,340 Exec Director $23,500 $23,725 2024
Adirondack Preganacy Center Inc NY$133,349 At Large $42,400 $37,435 2024
Institute For Zen Leadership WI$133,366 President And Treasurer $48,000 $48,980 2024
Capilla De Gracia CA$128,712 President $600 $521 2023
Friends Of The Bridegroom Inc OH$133,642 President $228,622 $236,591 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default81st
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted77th

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 (Jeffrey Mccullough) 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 648 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 is reasonable (approximately the 81st 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.