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PeerBasis
Compensation Comparability Determination

Reformed Evangelical Seminary Inc

Executive Director / CEO

EIN 923467534
OR · NTEE X20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Roy Atwood, Executive Director / CEO ($37,496) against every comparable organization that fit the selection criteria — 804 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

804 organizations qualified on sector, size, and geography 804 within the band form the benchmarked peer set.

Distribution of comparable compensation

$60 total compensation of comparable organizations → $509,634 $37,496
$14,82810th
$28,68325th
$53,092Median
$88,88575th
$124,37190th
$37,496This org · 36th
p10$14,828
p25$28,683
p50$53,092
p75$88,885
p90$124,371
$37,496

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 OR 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
Sports Outreach International Inc MO$204,687 Secretary $124,366 $141,842 2024
True Disciples WA$204,319 President $36,000 $35,732 2023
Lesser Ministries Inc NC$204,281 President Director $51,016 $56,763 2024
Sun Eui Church Of Ny NY$204,749 Pastor $18,000 $18,033 2023
Global Link Partners MN$204,234 Director $65,000 $69,162 2024
Train Them 2 Fish International Inc NC$204,151 Treasurer $2,000 $2,225 2024
Hope 4 Venezuela MN$204,112 President & Director $105,700 $112,467 2024
Freedom Train Inc LA$204,941 Chairman $92,486 $109,663 2024
Remember Jerusalem Inc KS$204,030 President $97,004 $112,848 2024
94x Movement Corporation OK$205,019 Secretary $53,888 $63,897 2024
Give Me That Book MO$205,094 President $5,026 $5,732 2024
Haven Ministries CO$203,902 President $100,000 $103,254 2024
Nik Ripken Ministries TX$203,890 President $32,400 $34,900 2024
Joyful Korean Community Church TX$203,890 Senior Pastor $29,700 $32,936 2023
Hope Emmanuel CO$205,250 Independ Con $164,494 $169,847 2024
Ocala United Inc FL$205,659 Director $62,400 $64,988 2023
The Well Training Ministry Inc FL$205,668 Board Member/community Admin $3,000 $3,035 2024
Integrare Inc NH$203,300 Co-executive Director $100,667 $97,513 2025
Cross Trail Outfitters Of IL$205,750 President $23,000 $24,349 2024
Dan Salas Ministries MO$205,828 President $60,000 $68,431 2024
Christian Resource Center NE$203,101 Exec Dir $16,510 $19,687 2023
Simply Worship Inc SC$206,064 President $41,650 $48,171 2023
Family Life Center International Inc SC$202,911 President $101,513 $114,039 2024
Lifecycles Inc PA$206,324 Executive Di $48,510 $53,631 2023
Bible Translation Fellowship CA$202,584 President And Board Member $123,743 $115,061 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default36th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted35th

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 (Roy Atwood) 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 804 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,496 is reasonable (approximately the 36th 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.