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PeerBasis
Compensation Comparability Determination

Barnabas Resources

Executive Director / CEO

EIN 932458703
MN · NTEE X01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Garth Warren, Executive Director / CEO ($218,000) against the 2000 closest of 2,070 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

2,070 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $292,758 $218,000
$15,55710th
$31,46625th
$56,390Median
$86,23975th
$120,22390th
$218,000This org · 99th
p10$15,557
p25$31,466
p50$56,390
p75$86,239
p90$120,223
$218,000

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 MN 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
Nefesh Hachaim Mentoring Inc NJ$343,380 President $21,332 $19,844 2023
Lift Ministries TX$343,442 President $111,161 $112,533 2024
Into The Deep OR$343,187 Director Ceo $127,270 $123,145 2023
West Texas Christian Ministries TX$343,180 Secretary/treasurer $13,701 $13,513 2025
St Mary & Pope Kyrillos Vi Coptic MI$343,153 President $65,992 $68,934 2024
Prepare International Nfp NC$343,113 Director & Treasurer $49,500 $51,762 2024
International Breakthrough Ministries Inc TX$343,594 President $155,012 $161,561 2023
Greater Things TN$343,802 Secretary/treasurer And Board Member $4,780 $5,235 2023
Christian Association Of Youth KS$343,878 Executive Di $57,098 $62,427 2024
The Journey Project WA$342,793 Executive Director To August 2024 $19,773 $17,916 2024
City Gates Ministries WA$343,917 President $45,019 $40,791 2024
Liberated Living Ministries Inc OK$343,980 President $122,400 $140,429 2023
Wings Of Eagles International Inc FL$342,635 Vice Preside $45,500 $43,258 2024
Nations Ablaze International IL$342,634 President $60,000 $59,697 2024
Ten 24 Inc TX$342,607 President $68,255 $71,139 2023
City Church Inc AR$344,086 Secretary $49,420 $56,219 2024
Windows Of Heaven Inc CA$342,582 President $73,522 $64,250 2024
Connectup Inc PA$344,231 Executive Di $48,086 $48,530 2024
Catholic Action For Faith And Family CA$342,444 President $84,000 $75,575 2023
Christian Campus Center At Uta Inc TX$342,409 President $40,000 $40,494 2024
Soul Care Institute CO$344,293 President $45,000 $44,958 2023
Save The Nations Ministries KY$344,301 Director $63,414 $70,986 2023
Christian Television Network Inc Ga FL$342,334 President $7,630 $7,468 2023
Woolman Hill Inc MA$342,325 Executive Director $50,036 $46,848 2023
Hamoreh Ministries TX$342,313 President $85,172 $86,224 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default99th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted98th

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 (Garth Warren) 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 2000 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $218,000 is reasonable (approximately the 99th 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.