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PeerBasis
Compensation Comparability Determination

Patricia Memorial Baptist Church

Executive Director / CEO

EIN 922695617
NC · NTEE W99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of William Patray, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 9 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

9 organizations qualified on sector, size, and geography 9 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,118 total compensation of comparable organizations → $57,495 $12,000
$1,78410th
$5,24625th
$12,453Median
$22,39275th
$48,35290th
$12,000This org · 44th
p10$1,784
p25$5,246
p50$12,453
p75$22,392
p90$48,352
$12,000

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 NC 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
Crossfit Foundation AZ$23,413 President/treas $60,000 $57,495 2023
Hillhaven Lomod Inc CA$23,958 President Tina Smith $1,300 $1,118 2023
Navy League Of Us Philadelphia Council PA$24,154 Executive Director $8,000 $7,721 2024
Everything Sucks Inc DE$24,422 Trustee $2,000 $1,951 2023
Ccao Research & Educational Foundation OH$16,102 Executive Director $44,940 $46,066 2024
Consumer Education Foundation CA$14,988 Secy, Treas $25,000 $22,392 2022
Center For Business And Consumer Ethics OH$28,268 Trustee, Exec Director $12,149 $12,453 2024
Us Pugwash DC$30,200 Executive Director $6,000 $5,246 2023
Ojpac Inc NY$32,253 Executive Director, Trustee $19,600 $17,647 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted33rd

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 (William Patray) 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 9 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 44th 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.