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PeerBasis
Compensation Comparability Determination

Lifecycles Inc

Executive Director / CEO

EIN 472526482
PA · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lee Deremer, Executive Director / CEO ($48,510) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Lee Deremer — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,943 total compensation of comparable organizations → $61,581 $48,510
$14,21010th
$20,19225th
$33,893Median
$40,70175th
$56,92590th
$48,510This org · 83rd
p10$14,210
p25$20,192
p50$33,893
p75$40,701
p90$56,925
$48,510

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 PA 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
Lux Digital Church PA$217,753 Chairman And Temporary Treasurer $57,544 $57,544 2023
Inner-city Movement Inc PA$222,799 Chair $41,000 $41,000 2023
Lord Of The Nations-pennsylvania PA$227,824 President $15,500 $15,055 2024
The River Network International PA$231,753 President $40,287 $39,131 2024
M28 Ministry PA$232,023 Executive Di $63,400 $61,581 2024
Narrow Road Ministries PA$178,407 Pastor/president $28,950 $28,119 2024
The Father's Heart Ministries Inc PA$240,383 Taliercio $39,588 $39,588 2023
Taylor Hose Company No 1 PA$165,123 Director $28,846 $28,018 2024
Living Way Christian Fellowship PA$162,236 Co Pastor $20,766 $20,766 2023
One Million Children Inc PA$251,485 President And Executive Director $58,333 $56,659 2024
Crossroads Christian Ministries PA$161,065 Co-pastor $20,000 $20,000 2023
Love Inc Of Greater Hershey PA$259,558 Executive Di $39,558 $39,558 2023
House Of Wisdom - Chrida PA$260,369 Senior Pastor $2,000 $1,943 2024
Latter Glory Ministries PA$142,392 President $12,600 $12,239 2024
Genon Ministries Inc PA$138,944 Executive Di $45,162 $45,162 2023
Kingdom Resources For Christ Inc PA$276,890 President $29,500 $28,654 2024
Preparing The Way Ministries Inc PA$288,722 President $39,802 $39,802 2023
Bethesda Miracle Worship Center PA$307,342 Pastor $18,000 $17,484 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default83rd
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted83rd

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 (Lee Deremer) 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 18 similarly situated organizations (Same NTEE sector (X20) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,510 is reasonable (approximately the 83rd 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.