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PeerBasis
Compensation Comparability Determination

The Earth Center Of Maanu Inc

Executive Director / CEO

EIN 364614751
IL · NTEE X99
FY ending 2023-10-31
June 9, 2026

This analysis benchmarks the total compensation of Don Evans, Executive Director / CEO ($11,250) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,538 total compensation of comparable organizations → $148,786 $11,250
$12,23410th
$18,24525th
$87,100Median
$111,49475th
$131,19890th
$11,250This org · 13th
p10$12,234
p25$18,245
p50$87,100
p75$111,494
p90$131,198
$11,250

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.

OrganizationStateTotal revenueTotal compSource
Pch Ministries IncIL $441,209$114,023 990
Lampstand Ministries IncIL $427,556$148,786 990
Prograce InternationalIL $415,469$132,560 990
The Hinda InstituteIL $463,408$9,082 990
Legacy DiscipleIL $485,142$34,669 990
Rabbanut NfpIL $485,571$17,033 990
Wellsprings Of Freedom InternationalIL $386,307$86,004 990
James Ward Ministries IncIL $375,630$89,904 990
Q Christian FellowshipIL $501,402$6,538 990
Lead222 United LtdIL $505,606$88,195 990
Restoration Center ChicagoIL $514,514$129,836 990
The Society For The Advancement OfIL $532,960$110,651 990
Lincolnshire Korean Evangelical Church Of AmericaIL $544,074$18,649 990
Dream Center Springfield Inc NfpIL $322,970$15,385 990
Seek & Find MinistriesIL $310,410$63,086 990
Celebrating Life MinistriesIL $298,915$90,000 990

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 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted13th

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 (Don Evans) 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 16 similarly situated organizations (Same NTEE sector (X99) + IL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,250 is reasonable (approximately the 13th 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.