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PeerBasis
Compensation Comparability Determination

For Life Ministries

Executive Director / CEO

EIN 452570404
AL · NTEE P31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lani Lacy, Executive Director / CEO ($13,560) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lani Lacy — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,809 total compensation of comparable organizations → $78,211 $13,560
$17,74110th
$25,76425th
$50,359Median
$59,38475th
$70,53990th
$13,560This org · 5th
p10$17,741
p25$25,764
p50$50,359
p75$59,384
p90$70,539
$13,560

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 AL 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
Village To Village International Inc IN$191,021 Executive Director $75,000 $71,110 2024
Casa Of The Southern Tier Inc NY$201,184 Executive Director $69,571 $55,065 2025
Forever Families Through Adoption NY$204,283 Exec Directo $93,505 $78,211 2023
Adoption Information & Counseling Services Inc TX$208,360 5231 Woodlawn, Bellaire Tx 77401 $19,450 $18,009 2023
Catholic Charities Of Southern Nevada NV$208,733 Director $5,183 $4,809 2023
The Suwandi Foundation CA$212,420 Ceo And President $19,181 $15,331 2023
Miriams Heart NJ$168,240 President Treasurer $37,210 $29,869 2024
The Archibald Project Inc TX$223,412 Executive Dir. $65,806 $60,931 2023
A Gift Of Hope Adoptions Inc MO$162,299 President $25,000 $23,807 2024
Love Cradle Usa Inc PA$159,805 President $62,278 $55,838 2024
Adoption Solutions Of Maine ME$152,735 President $28,500 $26,416 2023
Open Arms Adoption Services Inc LA$149,934 Agency Director $59,964 $59,365 2024
Capital Adoptive Families Alliance CA$242,461 Executive Dir. $64,215 $49,854 2024
Universal Aid For Children Inc FL$144,444 Executive Dir. $40,000 $33,784 2024
Forever Bound Adoption MO$244,845 Founder & Ceo $24,000 $22,854 2024
Casa Of Lake & Sanders Counties MT$259,792 Executive Di $57,585 $55,809 2024
Family To Family Support Network CO$271,420 Executive Di $79,402 $70,475 2023
A Bond Of Love Adoption Agency Inc FL$274,468 Executive Director $60,221 $50,863 2024
Saint Mary International Adoptions Inc NC$282,802 Ceo $62,150 $59,442 2023
Global Adoption Services Inc MD$286,086 Executive Director $45,548 $39,417 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted0th

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 (Lani Lacy) 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 20 similarly situated organizations (Same NTEE sector (P31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,560 is reasonable (approximately the 5th 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.