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PeerBasis
Compensation Comparability Determination

Cul2vate

Executive Director / CEO

EIN 461086070
TN · NTEE P20
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Monty J Lankford, Executive Director / CEO ($162,500) against every comparable organization that fit the selection criteria — 662 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

662 organizations qualified on sector, size, and geography 662 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $1,329,164 $162,500
$30,28110th
$56,34525th
$78,480Median
$102,22775th
$137,67090th
$162,500This org · 94th
p10$30,281
p25$56,345
p50$78,480
p75$102,227
p90$137,670
$162,500

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 TN 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
Foundation For The Ban Ki-moon Centre NY$1,146,641 Executive Director/secretary $197,500 $164,913 2024
Main Street Ministries Houston TX$1,147,103 Executive Director $148,815 $137,557 2024
Light Health And Wellness Comprehensive MD$1,145,574 Ceo $103,584 $89,487 2024
Refugee Investment Network Inc DC$1,145,361 Ceo/president, Secretary $194,275 $157,535 2024
Sbc Development Corporation Inc IN$1,143,289 President $63,000 $63,205 2023
🔒 657 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default94th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted91st

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 662-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 10, 2026.