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PeerBasis
Compensation Comparability Determination

Life Essentials Foundation

Executive Director / CEO

EIN 462309719
TX · NTEE Q33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Mcwhinney, Executive Director / CEO ($68,602) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: James Mcwhinney — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,830 total compensation of comparable organizations → $169,874 $68,602
$10,04610th
$19,97525th
$45,650Median
$58,61575th
$113,08190th
$68,602This org · 82nd
p10$10,046
p25$19,975
p50$45,650
p75$58,615
p90$113,081
$68,602

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 TX 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
Nicaragua Advances In Christian TX$255,440 Board Member $40,800 $40,800 2024
Nations Training Institute Inc TX$259,405 President $52,523 $52,523 2024
Santiago Panama Mission Adventures TX$262,033 President $18,300 $18,300 2024
Mercy Smiles International Outreach TX$262,415 Board Member, Vice President, Former President $1,830 $1,830 2024
American Medical Institute Inc TX$225,800 Director/manager $55,207 $55,207 2024
Troup Family Ministries Inc TX$263,285 President $15,000 $15,000 2024
Second Mountain Ministries TX$266,325 Director $165,000 $169,874 2023
Cure Glaucoma Foundation TX$267,724 Exec Dir/treas $25,738 $25,738 2024
Upright Africa Inc TX$272,522 Officer/founder $34,046 $35,052 2023
Elizabeth's Voice Inc TX$213,569 President $10,160 $10,460 2023
Holistic Christian Ministry TX$210,264 Ceo $50,500 $50,500 2024
Canopy International Inc TX$186,073 President And Director $121,764 $121,764 2024
New Hope For Cambodian Children TX$305,993 President $32,075 $31,248 2025
Global Hope TX$308,463 Executive Director $117,034 $117,034 2024
Champions In Action Inc TX$309,045 Board Chairm $10,000 $10,000 2024
Christian Dominican Medical Mission TX$165,638 Intern Director $5,616 $5,616 2024
Helping Oppressed People Everywhere TX$323,194 Director $57,313 $59,006 2023
Segner Ministries Inc TX$327,437 Executive Dir. $50,595 $50,595 2024
Ends Of The Earth Ministries Inc TX$340,799 Board Member/sec/treas $77,500 $77,500 2024
Aim4india TX$342,503 Executive Dir. $65,167 $67,092 2023
Aarti For Girls Inc TX$347,788 Vp & Treasurer $25,000 $25,000 2024
Get Up Project TX$365,265 Executive Di $55,794 $57,442 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default82nd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted82nd

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 (James Mcwhinney) 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 22 similarly situated organizations (Same NTEE sector (Q33) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,602 is reasonable (approximately the 82nd 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.