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PeerBasis
Compensation Comparability Determination

Light Brigade Ministries

Executive Director / CEO

EIN 465050885
WA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Donald Magness, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 11 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Donald Magness — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

11 organizations qualified on sector, size, and geography 11 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,462 total compensation of comparable organizations → $67,013 $6,000
$9,29010th
$12,57325th
$27,177Median
$46,45075th
$58,16690th
$6,000This org · 9th
p10$9,290
p25$12,573
p50$27,177
p75$46,450
p90$58,166
$6,000

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 WA 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
Ken Soltys Ministries Inc NC$8,353 President $8,050 $9,290 2024
Emmaus Teams ME$9,023 Director $44,711 $51,484 2023
International Legacy Institute DE$8,081 Director $11,150 $12,554 2023
Passion Of Christ Ministries Inc MD$9,530 Pastor $1,400 $1,462 2024
Arthor Jackson Ministries Inc FL$7,695 President $30,734 $33,201 2023
Rise City Church OR$6,503 Pastor $37,256 $41,416 2022
Catholic Revival Initiative Inc FL$6,000 President / Director $55,434 $58,166 2024
Proclamation Ministries Inc CO$5,834 President $14,410 $15,433 2024
World Leaders Group Inc FL$11,568 Secretary $12,000 $12,591 2024
Center For Faith And Work St Louis MO$11,693 Executive Director $22,973 $27,177 2024
World Bridge Ministries Inc GA$12,737 President $59,670 $67,013 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted9th

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 (Donald Magness) 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 11 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 9th 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.