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PeerBasis
Compensation Comparability Determination

Life Choices Center Inc

Executive Director / CEO

EIN 161498124
NY · NTEE P60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Brown, Executive Director / CEO ($59,032) against every comparable organization that fit the selection criteria — 101 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Michelle Brown — reported title “EXECUTIVE DIR.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

101 organizations qualified on sector, size, and geography 101 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,789 total compensation of comparable organizations → $145,099 $59,032
$19,35110th
$31,97425th
$50,683Median
$73,40675th
$95,82090th
$59,032This org · 62nd
p10$19,351
p25$31,974
p50$50,683
p75$73,406
p90$95,820
$59,032

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Paws & Think Inc IN$317,227 Executive Di $86,320 $100,738 2024
Family Promise Of The Lakeshore MI$317,418 Executive Director $48,925 $55,885 2024
Grace United Community Ministries Inc MO$312,897 Executive Director $66,942 $80,781 2023
Acadiana Regional Coalition On LA$320,919 Ex Director $70,535 $85,952 2024
Life And Independence For Today PA$309,671 Executive Di $72,274 $79,761 2024
Orange Christian Services Inc TX$309,234 Executive Director $30,960 $34,273 2024
The Cause Foundation AZ$304,457 Staff Admini $47,280 $50,320 2024
Ray Of Hope Mission Center Inc MD$326,553 President $43,680 $45,192 2024
Christian Community Action Inc LA$303,672 Executive Director $46,251 $54,908 2025
One Need Inc GA$328,238 President & Ceo $130,400 $145,099 2024
The Next Step Center Inc PA$302,072 Executive Di $57,440 $63,390 2024
Michael R Walker Foundation PA$300,134 Executive Director $83,555 $94,934 2023
Manna House Ministries Inc GA$332,369 Director $29,333 $33,603 2023
Berkshire Dream Center Inc MA$335,312 President $39,900 $39,679 2024
Shadow Buddies Foundation Inc KS$337,530 Ceo/exec Dir $82,204 $101,182 2023
Loving Bottoms Diaper Bank IL$291,396 Executive Director $29,655 $33,217 2023
Greater Spartanburg Ministries Inc SC$289,922 Exec. Dir. $104,645 $120,813 2024
Rains County Good Samaritans TX$341,602 President $31,200 $34,538 2024
Reveal Resource Center TX$288,015 Executive Di $35,000 $37,746 2025
Progressive Maryland Inc MD$287,634 Executive Director $111,625 $118,900 2023
The Women Of My Hope Inc LA$287,046 Ceo $50,048 $62,788 2023
Elmington Elevates Inc TN$286,774 Executive Di $94,714 $110,175 2024
Elmhurst Walk-in Assistance Network IL$344,371 Executive Director $24,463 $26,615 2024
Lighthouse Of Oakland County MI$346,016 President & Ceo $16,948 $19,931 2023
A Place For Grace Ministries Inc FL$284,078 Director $51,470 $53,509 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default62nd
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted59th

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 (Michelle Brown) 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 101 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,032 is reasonable (approximately the 62nd 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.