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PeerBasis
Compensation Comparability Determination

Little Ones Ministries Inc

Executive Director / CEO

EIN 431914361
OK · NTEE P31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Denton, Executive Director / CEO ($49,200) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Denton — reported title “CEO/Board Member”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,857 total compensation of comparable organizations → $119,842 $49,200
$21,64810th
$31,19225th
$56,372Median
$72,42775th
$81,51190th
$49,200This org · 37th
p10$21,648
p25$31,192
p50$56,372
p75$72,427
p90$81,511
$49,200

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 OK 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
Alternatives In Motion Inc TX$306,580 Ceo $90,303 $82,035 2024
The Zoe Foundation MO$304,475 Board Member/pastor $121,017 $119,842 2023
Children Of The World Inc AL$314,548 Executive Di $24,958 $25,210 2023
Open Door Adoption Services MI$298,537 Chief Admini $61,074 $57,249 2024
Applewhite Adoptions SC$317,771 Director $114,650 $108,622 2024
Korean Adoptees Ministry Center MN$294,804 Executive Director $23,057 $20,690 2024
Elijah Foundation IL$322,750 President $30,000 $26,785 2024
Adoption Dreams Come True Inc CO$327,293 Adct Exec Direc $92,700 $80,724 2024
Hope Adoption Inc TX$328,875 Executive Director $84,510 $76,772 2024
Global Adoption Services Inc MD$286,086 Executive Director $45,548 $39,814 2023
Saint Mary International Adoptions Inc NC$282,802 Ceo $62,150 $60,042 2023
A Bond Of Love Adoption Agency Inc FL$274,468 Executive Director $60,221 $51,377 2024
Family To Family Support Network CO$271,420 Executive Di $79,402 $71,186 2023
Adoption & Beyond Inc KS$352,267 Executive Director $44,040 $43,208 2024
Agape Adoptions WA$354,364 Executive Director $71,400 $59,768 2023
Casa Of Lake & Sanders Counties MT$259,792 Executive Di $57,585 $56,372 2024
Reece's Rainbow Inc WI$361,078 Treasurer $54,755 $51,932 2024
Mission 823 Inc FL$361,189 President $61,198 $52,210 2024
World Links Association Inc PA$361,410 Executive Director $49,004 $44,380 2024
Amazing Grace Adoptions NC$364,118 Vp/secretary $85,040 $79,798 2024
Forever Bound Adoption MO$244,845 Founder & Ceo $24,000 $23,085 2024
Capital Adoptive Families Alliance CA$242,461 Executive Dir. $64,215 $50,357 2024
The Archibald Project Inc TX$223,412 Executive Dir. $65,806 $61,547 2023
Arizona Faith And Families AZ$393,869 Executive Director $40,758 $35,598 2024
Hannahs Hope Inc TN$396,568 Executive Director $97,924 $93,478 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default37th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted34th

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 (Michael Denton) 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 35 similarly situated organizations (Same NTEE sector (P31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,200 is reasonable (approximately the 37th 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.