Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Peace Officer Jail Chaplains Association

Executive Director / CEO

EIN 204363997
ND · NTEE X20
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Mike Little, Executive Director / CEO ($127,850) against every comparable organization that fit the selection criteria — 827 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: Mike Little — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

827 organizations qualified on sector, size, and geography 827 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $347,671 $127,850
$17,12310th
$33,07025th
$56,061Median
$82,86575th
$108,76090th
$127,850This org · 94th
p10$17,123
p25$33,070
p50$56,061
p75$82,865
p90$108,760
$127,850

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 ND 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
Rain Down Ministries MS$467,856 President $48,000 $50,154 2023
Christ Counseling Ministry Inc TX$467,658 Executive Director $36,663 $33,419 2024
With Purpose International NC$467,557 President $92,600 $89,763 2023
Word Of Life MI$469,977 Treasurer $56,521 $53,161 2024
Destiny Ministries International Inc FL$470,210 President $42,951 $36,768 2024
Xingu Mission OH$470,248 President $58,000 $57,632 2023
Faith Ranch And Farms Fund OH$470,956 Secretary $36,010 $34,755 2024
Operation Resolute Inc NC$465,298 Executive Director $76,152 $73,819 2023
Seattle 2030 District WA$470,995 Executive Director $122,323 $99,796 2024
International Theological Education MO$465,245 Executive Dir. $46,657 $46,361 2023
Stillpoint Retreats Inc NH$471,223 President/se $41,535 $34,948 2024
C3 Leaders WA$471,305 President $137,615 $112,272 2024
Swanberg Christian Ministries TX$464,583 President $170,222 $159,744 2023
Promised Land Ministries International NY$464,549 President $40,000 $32,937 2024
Revival Prayer Institute Inc GA$472,650 Growth Director $93,583 $85,744 2024
Ariana Ministries Incorporated GA$463,554 President $28,754 $26,345 2024
Crossroads College MN$473,506 Executive Director $71,594 $64,464 2024
Camp Nathanael MN$462,728 Employee $68,039 $63,073 2023
Living Stone Ministries MI$462,040 President/pastor $48,800 $47,254 2023
Aim Moldova AL$474,644 President/ce $86,623 $87,795 2023
Kairos Benevolence Fund AZ$474,755 Vice President $33,778 $30,476 2023
Life Sports Ministries International CA$474,834 President $34,000 $26,753 2024
Christ Is Life Ministries TX$461,398 Founder $64,302 $58,613 2024
Iglesia Evangelica Filadelfia Of Sherman TX$475,526 Senior Pastor $42,200 $39,602 2023
True North Retreats TX$475,864 Executive Director $161,653 $147,350 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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)92nd
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted93rd

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 (Mike Little) 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 13, 2026, comparing compensation against 827 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $127,850 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 13, 2026.