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PeerBasis
Compensation Comparability Determination

Equipped For Life Inc

Executive Director / CEO

EIN 261767553
NC · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Horner, Executive Director / CEO ($34,028) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Horner — reported title “CHIEF EXECUT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,743 total compensation of comparable organizations → $133,360 $34,028
$12,58910th
$19,40125th
$31,546Median
$49,02875th
$71,00390th
$34,028This org · 60th
p10$12,589
p25$19,401
p50$31,546
p75$49,028
p90$71,003
$34,028

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 NC 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
Mount Olive Missionary Baptist FL$78,474 Pastor $11,026 $10,321 2023
Cooperative Baptist Fellowship Of FL$78,220 Coordinator $29,913 $28,000 2023
Wild (Winning In Life Daily) Ministries MN$78,207 President $21,900 $20,943 2024
Manna Ministries Inc TN$77,169 Secretary $20,400 $20,753 2024
Servant Ministries Inc LA$77,136 Assoc. Pastor $30,000 $31,971 2024
Be Loved And Be Love Inc AZ$81,307 President $18,000 $16,754 2024
Alliance For Transformational AZ$76,514 President $113,162 $105,327 2024
San Simeon By The Sound NY$81,588 Cfo $14,333 $12,905 2023
Ronald E Short Evangelistic Associaton OK$75,118 President $47,549 $50,672 2024
James E Taylor Ministries Inc TX$74,616 President $18,000 $16,977 2025
Jesus Ministries International TX$73,708 Secretary $1,800 $1,743 2024
Kingdomstrate CA$84,875 President $36,665 $31,546 2023
Rob White Ministries Inc SC$85,781 President $31,092 $31,392 2024
His Throne Room International Ministry Inc FL$71,908 President $28,433 $25,851 2024
Leader Formation International TX$70,764 President $52,000 $50,342 2024
Let's Go Ministries TX$70,723 Exec Director $37,440 $36,246 2024
Daren Lindley Ministries Inc TX$88,482 President $71,852 $71,615 2023
Acts Ongoing TX$68,102 President $32,940 $31,889 2024
By The Spirit Ministries Christian Church Inc MD$67,062 Bishop $14,400 $13,414 2023
Abundant Life Community Church VT$92,677 President $48,000 $46,758 2024
Love Unlimited Community Church CA$64,997 Founders Pastor Ceo $13,800 $11,533 2024
North America Mainland Chinese Mission NM$64,499 Pastoral And Executive Minister $32,376 $34,696 2023
Life Awakening PA$62,709 President $46,500 $46,204 2023
Avalon Worship TX$62,707 Vice President $24,000 $23,235 2024
Ambassadors For Business MN$62,421 Executive Di $19,039 $18,744 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default60th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted57th

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 (David Horner) 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 47 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,028 is reasonable (approximately the 60th 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.