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PeerBasis
Compensation Comparability Determination

Living Epistles Ministries

Executive Director / CEO

EIN 113454725
NY · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheila R Vitale, Executive Director / CEO ($29,993) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,028 total compensation of comparable organizations → $171,590 $29,993
$18,22310th
$23,13725th
$33,600Median
$86,16975th
$100,12090th
$29,993This org · 42nd
p10$18,223
p25$23,137
p50$33,600
p75$86,169
p90$100,120
$29,993

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Deshis Hope InternationalNY $243,614$97,500 990
Reconnecting Ministries IncNY $228,464$16,987 990
Longview Ministries IncNY $223,864$35,616 990
Iglesia Evangelica El Cordero Movimiento Mundial IncNY $249,320$110,600 990
Training The NationalsNY $222,208$27,600 990
Jimmy Jack Ministries IncNY $219,646$8,028 990
Ministerio Catedral De Adoracao IncNY $211,978$20,848 990
Faith In New YorkNY $260,798$95,667 990
Mighty PursuitNY $263,716$67,400 990
Karamsar IncNY $266,844$33,600 990
Keller Content Development IncNY $267,100$171,590 990
Sun Eui Church Of NyNY $204,749$18,532 990
Vick And Pathfinder Camp And CNY $280,045$24,390 990
Children's Bible Fellowship Of New York IncNY $284,508$25,738 990
Dominican Youth Movement UsaNY $186,145$62,500 990
Ministerios Llamada Final New York IncNY $307,445$21,884 990
Iglesia De Dios De La Profecia De AmityvilleNY $308,407$32,920 990
Kaleidoscope Ministries IncNY $336,721$93,935 990
New York State Chaplain Task Force IncNY $340,234$78,403 990

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 NY 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted42nd

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 (Sheila R Vitale) 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 19 similarly situated organizations (Same NTEE sector (X20) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,993 is reasonable (approximately the 42nd 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). 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.