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PeerBasis
Compensation Comparability Determination

The Sentinels Les Sentineltes

Executive Director / CEO

EIN 471457414
MA · NTEE X20
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Myrta A Celestin, Executive Director / CEO ($30,215) against every comparable organization that fit the selection criteria — 115 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

115 organizations qualified on sector, size, and geography 115 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,177 total compensation of comparable organizations → $171,515 $30,215
$5,12010th
$11,07725th
$25,494Median
$49,36375th
$79,11790th
$30,215This org · 57th
p10$5,120
p25$11,077
p50$25,494
p75$49,363
p90$79,117
$30,215

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 MA 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
Iglesia Principio Nuevo New Begining AZ$70,705 Pastor $27,768 $30,505 2024
Cross Culture Ministries Inc CO$69,562 Chairman/pre $10,468 $11,466 2024
Reflections Of Grace Performing Arts School Inc WI$69,485 Executive Director And President $28,520 $35,027 2023
Embrace Equine Ministry ID$71,181 President/ce $36,000 $43,745 2024
Eagle Summit Healing Center Inc WI$71,500 Executive Director $32,337 $39,716 2023
Korean Evangelical Methodist Church Of Minnesota MN$68,815 Rev. $20,000 $23,241 2023
Jeff Lucas International Ministries Inc CO$68,588 President/dir $87,000 $95,291 2024
Arise Shine Ministries TX$72,090 President $18,388 $21,631 2023
General Intercessors OH$68,336 Director $5,500 $6,655 2024
Dignity San Francisco Inc CA$72,496 Adminstrator $11,738 $11,919 2023
World Revival Ministries Inc FL$67,957 President $75,760 $81,295 2024
Ywam - Arctic Mercy Inc AK$72,879 President $58,446 $65,712 2023
Jamey O Graham Ministries SC$73,360 President $8,700 $10,674 2023
In His Steps Christian Recovery Home CA$66,636 Acting Director $54,720 $53,973 2024
Leaders For Christ Inc MI$74,152 President $16,973 $20,011 2024
The Voice Of Triumph Inc TN$66,000 Secretary $6,200 $7,664 2023
Lilias Trotter Legacy Inc FL$65,804 Treasurer $18,720 $21,529 2022
The Masters Theatre Inc ND$65,549 President $31,000 $40,007 2023
Rec Ministries GA$65,512 President $72,000 $85,137 2023
Steve Gray Ministries Inc MO$75,092 President $59,400 $71,865 2024
Consequential Christianity SC$65,182 Director $114,260 $136,159 2024
Noble Maritime Ministries WA$75,330 President $76,400 $78,132 2024
Search For Me Ministries Inc PA$64,971 President And Director $47,930 $54,597 2024
Mustard Seed Cottage GA$64,912 Director $7,542 $8,663 2024
Free To Worship Ministries AZ$76,099 Board Member $4,322 $4,748 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2025 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 MA 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 default57th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted56th

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 (Myrta A Celestin) 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 115 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,215 is reasonable (approximately the 57th 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.