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PeerBasis
Compensation Comparability Determination

Smoky Mountain Resort Ministries Inc

Executive Director / CEO

EIN 471641762
TN · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jodie B Lamon, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 262 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jodie B Lamon — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

262 organizations qualified on sector, size, and geography 262 within the band form the benchmarked peer set.

Distribution of comparable compensation

$929 total compensation of comparable organizations → $176,933 $50,000
$14,42110th
$24,25525th
$40,574Median
$69,03475th
$99,68890th
$50,000This org · 58th
p10$14,421
p25$24,255
p50$40,574
p75$69,034
p90$99,688
$50,000

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 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
Ministerio Los Milagros De Jesus Inc MA$198,579 President $24,000 $19,929 2024
Iglesia Pentecostal Unida Hispana NY$197,799 Pastor $20,800 $17,368 2024
Berlin Ministries International SC$197,173 Ministry Assistant $46,000 $44,344 2024
Love In The Name Of Christ Of Cowlitz County WA$199,296 Director $55,250 $47,059 2023
International Prayer Ministries Inc MO$196,881 President $73,870 $72,298 2024
Lutheran Ministry Services Northwest WA$196,876 Ex Dir $35,000 $28,210 2025
Faith Memorial Church Inc TN$200,131 Pastor $64,386 $64,386 2023
Haitian Pentecostal Church And Home Of Hope World Wide NJ$195,893 President/youth Program Director/trustee $28,550 $24,250 2023
All About Him Ministries Inc SC$195,832 Director $24,000 $23,136 2024
Joe Mcgee Ministries Inc OK$200,643 President $56,975 $57,972 2024
David Bibey Ministries NC$200,645 President $29,450 $28,119 2024
Tranformation Of The Nations OR$200,910 President $93,576 $82,672 2023
Grateful Fellowship Community TX$195,344 Office Manager $78,000 $74,228 2023
Sonlife Classic Nfp IL$194,957 Executive Director $21,108 $19,175 2024
Westminster Christian Fellowship Inc GA$194,936 Director $124,158 $118,765 2023
Shine School Partnership NM$194,319 Executive Director (Stepped Down March 2023) And Became Board Member $31,083 $31,805 2023
Adelphos - Usa IL$202,166 General Director $24,000 $21,241 2025
St Paul Missionary Baptist Church TX$194,151 Clerk $15,424 $14,257 2024
Background Mission Partners VA$202,922 President And Executive Director $89,774 $80,097 2024
Grand Rapids Initiative For Leaders MI$202,933 Ceo $58,500 $55,797 2024
Family Builders Ministries NH$203,461 Executive Director $65,848 $56,184 2024
Great Adventure Missions Inc GA$203,618 President $41,110 $39,324 2023
Living In Faith Ministries Inc OK$203,639 President $48,100 $48,942 2024
Strategic Communications Group CA$203,762 President $13,718 $11,269 2023
Wesley Putnam Ministries TX$192,585 Pres/exec.di $160,674 $148,518 2024

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 default58th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted58th

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 (Jodie B Lamon) 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 262 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 58th 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.