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PeerBasis

Compensation Comparability Determination

International Legacy Institute

Executive Director / CEO

EIN 205759237
DE · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mike Jackson, Executive Director / CEO ($11,150) against every comparable organization that fit the selection criteria — 10 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

SectorOrganizations sharing the subject's NTEE classification (X21).
BudgetTotal revenue between $5,414 and $12,121 — 0.67× to 1.50× the subject's $8,081 (the band tightens as size grows).
GeographySame NTEE major group (X), nationwide + budget 0.67–1.5× revenue.

10 organizations qualified on sector, size, and geography → 10 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,92610th

$8,98425th

$18,922Median

$34,95975th

$46,31890th

$11,150This org · 30th

p10$4,926

p25$8,984

p50$18,922

p75$34,959

p90$46,318

$11,150

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

Organization	State	Total revenue	Total comp	Source
Ken Soltys Ministries Inc	NC	$8,353	$8,251	990
Arthor Jackson Ministries Inc	FL	$7,695	$29,487	990
Light Brigade Ministries	WA	$8,654	$5,329	990
Emmaus Teams	ME	$9,023	$45,724	990
Passion Of Christ Ministries Inc	MD	$9,530	$1,299	990
Rise City Church	OR	$6,503	$36,783	990
Catholic Revival Initiative Inc	FL	$6,000	$51,659	990
Proclamation Ministries Inc	CO	$5,834	$13,707	990
World Leaders Group Inc	FL	$11,568	$11,183	990
Center For Faith And Work St Louis	MO	$11,693	$24,137	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 DE 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

Peer count10 organizations — below 15; treat the percentiles as indicative, not precise. Compensation range $1,299–$51,659; filing years 2022–2024.
Size basisMatched on total revenue ($8,081); for reference, expenses $28,253 and assets $370,456. Revenue and expenses diverge this year — revenue may misrepresent operating size; weigh the expense-based view.
Role matchMike Jackson, reported title "DIRECTOR", benchmarked as Executive Director / CEO. Selected as the organization's highest-paid individual without an exact title match — the board should confirm this is a comparable role.
Related-org pay1 peer report related-organization compensation (column E), which the D + F benchmark does not fully capture; review where material.

Sensitivity — the subject's percentile under alternative compensation definitions:

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	30^th
Total compensation (D + F), as reported (no adjustments)	30^th
Reportable pay only (column D), adjusted	40^th
All sources (D + E + F), adjusted	30^th

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

The compensation of the Executive Director / CEO (Mike Jackson) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 10 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $11,150 is reasonable (approximately the 30^th 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.