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PeerBasis
Compensation Comparability Determination

The Agape Puppets Inc

Executive Director / CEO

EIN 208055994
GA · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Summer, Executive Director / CEO ($54,450) against every comparable organization that fit the selection criteria — 234 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Linda Summer — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

234 organizations qualified on sector, size, and geography 234 within the band form the benchmarked peer set.

Distribution of comparable compensation

$851 total compensation of comparable organizations → $207,535 $54,450
$13,31710th
$26,23425th
$46,072Median
$70,79075th
$95,76490th
$54,450This org · 59th
p10$13,317
p25$26,234
p50$46,072
p75$70,790
p90$95,764
$54,450

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 GA 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
Score Ministries MI$213,258 President $112,650 $112,322 2024
The Interfaith Center Inc AR$214,385 Executive Dir. $39,999 $44,716 2023
Terry Tripp Ministries TN$213,220 President $60,000 $60,925 2024
Kindred Life Ministries Inc IL$213,011 Director $27,875 $26,473 2024
Maritime Ministries Inc NC$212,780 Treasurer $15,439 $15,410 2024
Kavod Vnichum NJ$212,206 Executive Dir. $56,500 $50,170 2023
Faith At Work Inc IA$210,587 Executive Director $114,490 $124,675 2023
Iglesia Pentecostal Rajem NY$217,379 President $110,708 $96,639 2024
Chance Walters Ministries Inc NC$217,793 President $93,200 $95,775 2023
Red River Institute Of History Inc OK$218,152 President $100,000 $106,371 2024
Bent-tree TX$209,456 Director $108,000 $107,444 2023
Transformation Ministries Inc CO$209,269 Dir Of Educatn $17,107 $15,846 2024
Arise Wellness CA$209,159 President $45,000 $37,537 2024
Christian Witness To Israel Inc AR$219,019 Director Of Ministry $100,604 $112,467 2023
Chris Mcdaniel Ministries Inc GA$219,060 Treasurer $2,555 $2,555 2023
Current Of Tampa Bay Inc FL$208,514 President $11,200 $10,164 2024
Christ In The Rockies CO$219,139 Executive Director $13,797 $13,157 2023
Mens Discipleship Network Inc NY$219,295 President & Ceo $54,600 $47,662 2024
Limestone County Churches Involved AL$207,703 President $14,958 $15,611 2024
Kainos AR$219,923 Sec/treas. $80,000 $86,868 2024
Prayer Power Ministries Inc TX$220,263 Executive Director $61,400 $61,084 2023
Christian Healing Network CO$206,697 Executive Dir. $32,815 $29,613 2025
True Daughters Inc NC$206,637 President $68,958 $70,863 2023
The 102 Project NE$206,598 Executive Di $40,000 $41,560 2024
Underground House Of Prayer SD$206,489 President $15,667 $17,196 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2023 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 GA 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 default59th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted56th

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 (Linda Summer) 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 234 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,450 is reasonable (approximately the 59th 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.