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PeerBasis
Compensation Comparability Determination

North Central Presbytery Of The Cumberland Presbyterian Church

Executive Director / CEO

EIN 371350775
IL · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debra Shanks, Executive Director / CEO ($5,500) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Debra Shanks — reported title “Treasurer, Member of Board of Finance and Trustees”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,779 total compensation of comparable organizations → $136,141 $5,500
$15,60110th
$21,33225th
$33,712Median
$51,47675th
$72,79790th
$5,500This org · 1st
p10$15,601
p25$21,332
p50$33,712
p75$51,476
p90$72,797
$5,500

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
Globalservant Ministries Inc AL$104,018 Director $44,100 $48,461 2023
Holy Synod Of Saint Athanasius PA$104,400 Officer $17,400 $17,144 2024
Franklin Ministries TN$101,171 President/director $60,000 $64,151 2023
Victory44 International Inc VA$100,737 President $22,000 $21,607 2023
Dwight Thompson Ministries Inc CA$100,243 Director / P $155,000 $136,141 2023
Leadership Connection Inc MA$107,941 President $80,664 $71,616 2024
Church Of The Blessed International TX$98,577 Senior Pastor $30,000 $29,649 2024
Jamie Carte Ministries Inc WV$110,450 Member $21,056 $23,190 2023
Warren Christian Apologetics Center WV$110,606 President $28,800 $31,718 2023
Lutheran Ministry Foundation NE$97,157 Director $77,428 $80,157 2025
New Light Assembly NY$96,756 President $18,550 $17,050 2023
Ethiopian Outreach Ministry PA$96,611 Executive Director $34,272 $33,767 2024
Trinity Christian Fellowship Inc KY$111,710 Pastor $48,893 $51,898 2024
Kingdom Ambassadors Church Inc NJ$112,299 President $14,020 $12,367 2024
Shepherds Staff Christian Counseling Center Inc UT$112,500 Clinician/clinical Director $125,208 $126,609 2024
Slavic Baptist Mission Incorporated IN$114,065 President $46,750 $48,709 2024
Abundant Life Community Church VT$92,677 President $48,000 $47,733 2024
Greater Beaver Meadow Mb Church MS$115,698 Pastor Ceo $38,213 $43,291 2023
Joyous Community Church CA$116,726 Ceo $40,000 $34,125 2024
Ron Herrod Evangelistic Ministry Association TN$117,825 Board Member $67,404 $72,068 2023
Sylvan Nook Church Of Christ IN$118,134 Secretary And Minister $65,385 $70,136 2023
Daren Lindley Ministries Inc TX$88,482 President $71,852 $73,109 2023
Kevin Derryberry Ministries Inc AL$121,704 President $33,000 $35,223 2024
Christ The Reconciler Inc TX$121,769 President $16,500 $16,307 2024
Rob White Ministries Inc SC$85,781 President $31,092 $32,047 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 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 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted1st

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 (Debra Shanks) 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 84 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,500 is reasonable (approximately the 1st 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.