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PeerBasis
Compensation Comparability Determination

Worcester Area Mission Society

Executive Director / CEO

EIN 042157063
MA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ludington Karen, Executive Director / CEO ($151,544) against every comparable organization that fit the selection criteria — 817 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Ludington Karen — reported title “EXEC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

817 organizations qualified on sector, size, and geography 817 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $424,583 $151,544
$21,40810th
$41,01325th
$68,763Median
$101,46175th
$133,17390th
$151,544This org · 94th
p10$21,408
p25$41,013
p50$68,763
p75$101,461
p90$133,173
$151,544

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 MA 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
3gen Ministries SC$479,925 Director $114,604 $136,979 2023
West Florida Foster Care Services FL$479,979 Executive Director $57,600 $61,994 2023
Community Christian Family Life Cen IL$480,047 Director $60,630 $66,331 2024
Hope International NC$480,063 President $48,356 $55,602 2024
Project Steps To Christ Inc NY$478,883 Executive Di $62,400 $62,748 2024
Declare Worship Community OH$481,218 Executive Di $73,750 $86,925 2024
Managed Ministries Inc AZ$478,219 Chairman $54,713 $58,555 2024
1040 Connections Inc TN$481,377 President $63,727 $76,745 2023
Prakash Ministries VA$478,141 Officer $36,300 $39,004 2024
Alaska Correctional Ministries Inc AK$481,427 Executive Dir. $35,110 $37,354 2024
Eyes Wide Open International OH$477,962 President $1,416 $1,669 2024
The Glory Project Inc CO$477,636 President $94,890 $104,244 2023
Endtime Rescue International Church NY$482,336 President $73,508 $76,101 2023
Joy Partners International Inc CA$476,985 Secretary $27,000 $25,276 2025
Bible Passages TX$482,551 Director $50,000 $55,658 2024
Transform Iran Inc CA$476,874 Chief Executive Officer $64,800 $62,268 2024
First Missionary Baptist Church Of Thoma GA$476,871 Ceo $20,880 $24,054 2023
Dayspring Outreach Ministries MO$482,657 President $28,430 $33,509 2024
Rooted Pastors Inc MI$476,678 Exec Directo $90,000 $103,376 2024
Ministerio International Roca De Salvacion Apostoles Y Profetas VA$482,970 Director $39,286 $43,458 2023
For Gods Glory Ministries Inc OK$483,130 President $102,000 $124,988 2024
Nazareth Educational Ministries AL$483,132 President $47,000 $58,173 2023
Living Compassion WA$483,619 President $28,800 $29,542 2023
True North Retreats TX$475,864 Executive Director $161,653 $179,947 2024
Iglesia Evangelica Filadelfia Of Sherman TX$475,526 Senior Pastor $42,200 $48,363 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default94th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted92nd

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 (Ludington Karen) 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 817 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $151,544 is reasonable (approximately the 94th 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.