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PeerBasis
Compensation Comparability Determination

Virtue House Ministries Inc

Executive Director / CEO

EIN 260416039
IL · NTEE O55
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Shelton, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Shelton — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,338 total compensation of comparable organizations → $163,495 $45,000
$21,64210th
$37,53125th
$67,695Median
$89,41075th
$131,29690th
$45,000This org · 28th
p10$21,642
p25$37,531
p50$67,695
p75$89,410
p90$131,296
$45,000

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 IL 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
The Light Foundation MO$490,959 Executive Director $84,876 $91,440 2024
Urban Youth Legacy Foundation Inc FL$485,715 President $140,020 $133,797 2024
Chattanooga Youth Network TN$481,009 Executive Director $152,915 $163,495 2024
World Wide Youth Camps Inc GA$509,135 President $150,000 $157,944 2023
Hillel At Dartmouth College NH$459,567 Executive Direrector $21,538 $20,826 2023
Lifecamp Usa Inc WI$529,358 Secretary And Treasurer $6,972 $7,625 2023
Teen Challenge Of Greater Cleveland OH$433,170 Executive Director $44,600 $48,049 2024
Project Or Haner Inc MD$431,844 Executive Director $40,050 $39,211 2023
Bridge Of Topeka Inc KS$429,346 Executive Di $63,573 $68,059 2025
Youth For Christ Usa Inc WY$557,393 Executive Director $70,747 $75,071 2025
Youth With A Mission WA$420,895 Secretary $33,582 $31,486 2023
The Midian Leadership Project Inc WV$414,561 President $29,501 $32,491 2024
Youth For Christ Incorporated Sw Mi MI$408,041 Treasurer $3,179 $3,338 2024
Whole Again OH$404,236 Executive Director $80,000 $88,733 2023
Moravian Mt Morris Center Inc WI$580,364 Executive Director $128,916 $136,947 2024
Child Evangelism Fellowship Inc GA$601,253 State Director $29,998 $30,680 2024
Youth With A Mission - Atlanta Inc GA$376,156 Director / Secretary - Treasurer $45,333 $45,169 2025
Oneu Md Inc MD$366,144 President Campus Director $72,676 $67,331 2025
Be The Neighbor TX$612,496 Executive Director $106,915 $108,785 2024
Youth For Christeastern Oregon Inc OR$365,194 Director $69,553 $64,006 2025
Launch Ministries Inc ID$356,706 Executive Di $76,230 $82,485 2024
Xcel Strategies Inc GA$623,368 Founder & Ceo $95,492 $97,665 2024
Child Evangelism Fellowship Of PA$351,471 State Direct $64,211 $65,133 2024
Davids Table Inc SC$344,578 Executive Di $26,532 $28,987 2023
Mission Possible Austin Inc TX$633,810 Executive Director $97,615 $99,322 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default28th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted28th

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 (Matthew Shelton) 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 32 similarly situated organizations (Same NTEE sector (O55), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 28th 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.