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PeerBasis
Compensation Comparability Determination

Lifetouch Ministries Inc

Executive Director / CEO

EIN 202747712
IN · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Darla France, Executive Director / CEO ($21,400) against every comparable organization that fit the selection criteria — 284 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Darla France — reported title “Executive Direc”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

284 organizations qualified on sector, size, and geography 284 within the band form the benchmarked peer set.

Distribution of comparable compensation

$341 total compensation of comparable organizations → $260,681 $21,400
$15,13710th
$31,04625th
$56,156Median
$83,82375th
$121,13790th
$21,400This org · 15th
p10$15,137
p25$31,046
p50$56,156
p75$83,823
p90$121,137
$21,400

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 IN 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
Cornerstone Outreach Center Of Amarillo Inc TX$426,104 Officer $72,000 $68,296 2024
International Training And OR$427,706 President $110,163 $99,876 2023
Life Generating Church Inc FL$425,242 Director $9,600 $8,805 2023
University Christian Church Legacy Foundation WA$428,707 Managing Director $94,796 $82,858 2023
Deeper Still Missions TN$428,805 Executive Direc $14,600 $14,982 2023
The Tolson Group TX$423,309 Director, President $176,093 $167,035 2024
Conexion Training Inc GA$430,212 President $101,469 $96,747 2024
One Another Ministries International CA$430,254 Vice President $29,472 $24,132 2024
Elijah's Retreat Inc TX$422,551 Program Director $46,299 $43,917 2024
Fathers House MN$431,290 Trustee $24,000 $23,152 2023
Jesus Vive Hoy-jesus Is Alive Today FL$421,038 Ministry & Systems Coordinator $16,450 $14,654 2024
Jabbock Ministries Inc GA$420,341 Director $36,000 $35,338 2023
21c International Incorporated FL$433,137 $94,500 $84,183 2024
Peak 7 Adventures WA$433,333 Executive Dir. $64,281 $56,186 2023
Raccoon River Bible Conference IA$433,663 Director $61,960 $64,332 2024
Men's Leadership Ministries TX$417,981 Executive Director $197,600 $187,435 2024
Campus Christian Fellowship MO$435,869 Campus Minister $48,375 $50,021 2023
Northlake Hope Center TX$416,480 Executive Di $55,000 $52,171 2024
Shepherds' Support Inc TX$437,090 Executive Director $116,520 $113,791 2023
Pneumatrix Inc CA$416,076 Board Member $44,578 $36,502 2024
Mdc Today Foundation Inc GA$415,921 President $206,041 $202,256 2023
Jesus Center Church Inc GA$414,670 Pastor $18,000 $17,670 2023
Bridges For Life Ministries PA$414,327 President $48,309 $45,683 2024
Healing Rooms Ministries WA$439,784 President $6,738 $5,889 2023
Pact Ministry Inc GA$439,827 President $127,927 $121,974 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default15th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted14th

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 (Darla France) 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 284 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,400 is reasonable (approximately the 15th 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.