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PeerBasis
Compensation Comparability Determination

Church Response

Executive Director / CEO

EIN 510141815
SD · NTEE P600
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lynda Mentele, Executive Director / CEO ($45,574) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,399 total compensation of comparable organizations → $115,395 $45,574
$15,52410th
$26,63925th
$40,307Median
$56,33775th
$75,89590th
$45,574This org · 62nd
p10$15,524
p25$26,639
p50$40,307
p75$56,337
p90$75,895
$45,574

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 SD cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Val Verde Border Humanitarian CoalitionTX $276,259$56,174 990
Apron IncKY $281,811$20,443 990
Alzheimer's Outreach CenterGA $282,549$22,518 990
Rockdale Emergency Relief Fund IncGA $266,480$34,485 990
Abrahams HouseWA $266,383$67,332 990
Hebrew Free Loan Association Of Washington StateWA $265,618$30,100 990
A Place For Grace Ministries IncFL $284,078$42,554 990
Elmington Elevates IncTN $286,774$87,621 990
The Women Of My Hope IncLA $287,046$49,935 990
Saint Francis Center Of The City Of LongCA $262,475$25,350 990
Progressive Maryland IncMD $287,634$94,559 990
Reveal Resource CenterTX $288,015$30,019 990
Greater Spartanburg Ministries IncSC $289,922$96,081 990
Love ChathamNC $258,776$39,386 990
Loving Bottoms Diaper BankIL $291,396$26,417 990
The Helping Hand Of Greater Little Rock IncAR $257,350$41,550 990
Feeding The SpiritPA $256,499$21,686 990
Sergeants Benevolent AssociationNY $256,006$10,796 990
Good Neighbors Of Blount CountyTN $253,975$42,859 990
Michael R Walker FoundationPA $300,134$75,499 990
Project HopeMT $248,418$15,354 990
The Next Step Center IncPA $302,072$50,413 990
Good Neighbors IncKY $247,075$30,809 990
Christian Community Action IncLA $303,672$43,667 990
The Cause FoundationAZ $304,457$40,019 990

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 SD 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 default62nd
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted57th

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 (Lynda Mentele) 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 95 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,574 is reasonable (approximately the 62nd 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). 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.