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PeerBasis
Compensation Comparability Determination

Little Way Messengers Inc

Executive Director / CEO

EIN 465105587
GA · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Balappa Selvaraj, Executive Director / CEO ($132,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,241 total compensation of comparable organizations → $71,183 $132,000
$3,87010th
$5,26225th
$9,620Median
$21,03375th
$35,05890th
$132,000This org · 100th
p10$3,870
p25$5,262
p50$9,620
p75$21,033
p90$35,058
$132,000

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 GA 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
Double Honor Ministries OK$46,154 Executive Director $65,000 $71,183 2024
Pho Mon Buddhist Temple Of Siouxland IA$47,667 President $3,000 $3,267 2024
Oak Haven AR$44,135 Chairman $4,000 $4,472 2024
Scripture Says CO$42,050 President $5,500 $5,245 2024
Deep Bay Center Inc MT$40,367 Secretary $17,358 $19,159 2023
Realword Outdoors NC$54,887 President $35,500 $36,481 2024
Finding Us Inc FL$55,768 Chief Exec O $36,000 $33,635 2024
Beyeperfect Corp ID$55,950 Secretary $8,732 $9,238 2024
Mercysong Inc MA$56,259 Vice President $10,400 $9,569 2023
Kind Holy House CA$36,002 Office Assistant $14,400 $12,048 2025
The Luisa Piccarreta Center For The Divine Will TN$57,666 President $9,250 $9,670 2024
Bryan Popin Ministries Inc TN$58,420 President $20,000 $20,908 2024
Freedom Center Network Inc OH$31,741 Owner $5,000 $5,267 2024
Hearts Of Jesus And Mary Ministries SC$63,332 Minister $20,042 $21,409 2023
United Research Inc NC$65,623 V/p $3,237 $3,241 2025
Christian Ministry Center MN$68,110 President $9,000 $9,106 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Balappa Selvaraj) 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 16 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $132,000 is reasonable (approximately the 100th 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.