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PeerBasis
Compensation Comparability Determination

Shepherds Rest Ministries Inc

Executive Director / CEO

EIN 582343864
GA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathryn Melton, Executive Director / CEO ($36,536) against every comparable organization that fit the selection criteria — 330 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathryn Melton — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

330 organizations qualified on sector, size, and geography 330 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $470,694 $36,536
$7,60710th
$21,33325th
$38,827Median
$70,28575th
$103,90090th
$36,536This org · 46th
p10$7,607
p25$21,333
p50$38,827
p75$70,285
p90$103,900
$36,536

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
Coffee Connection Inc KS$136,665 Employee $32,490 $35,940 2023
Lift Jesus Higher Fellowship Inc NY$136,640 Presiding Officer $40,000 $35,948 2024
The Ezra Project Inc CO$136,449 President $53,100 $50,639 2024
Rock Builders Christian Ministries CA$137,009 President $23,250 $19,967 2024
The Kesher Project IL$135,655 President $101,600 $99,340 2024
Grace For Glory Global Ministries I FL$135,366 President $4,500 $4,329 2023
Mary James Ministries Inc CA$137,998 President $50,000 $44,208 2023
Biblical School Of World Evangelism OH$134,689 President $31,325 $32,997 2024
Genon Ministries Inc PA$138,944 Executive Di $45,162 $46,114 2023
Joel Hitchcock Ministries Inc DE$133,917 President $54,312 $52,890 2024
Episcopal Network For Stewardship Inc CA$139,464 Executive Director $61,200 $54,111 2023
Invade Transitional Home And Ministries AR$139,478 Chariman $22,017 $24,613 2024
Friends Of The Bridegroom Inc OH$133,642 President $228,622 $240,825 2024
Istoria Ministries Inc OK$139,949 President $48,000 $54,119 2023
Adirondack Preganacy Center Inc NY$133,349 At Large $42,400 $38,105 2024
Living Water Fellowship Church MN$140,295 Pastor $30,000 $29,482 2024
Quaker Hill Foundation Inc IN$140,335 Executive Director $53,994 $55,169 2025
Doug Holliday Ministries Inc FL$132,813 President $54,000 $51,942 2023
Mercy Manor Inc OH$141,047 Executive Director $25,000 $26,334 2024
Beverly Crawford Ministries Inc FL$141,058 President $13,963 $13,046 2024
People Loving People Inc WI$141,330 President $55,362 $57,503 2024
El Paso Palabra Viva TX$141,466 Pastor Director $18,000 $18,437 2023
Byrd Ministries HI$141,723 President/director $26,606 $23,691 2024
Arts And Entertainment Ministries CA$131,574 President $71,190 $61,137 2024
Empty Tomb Ministries CO$131,438 Director $114,000 $105,913 2025

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 default46th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted46th

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 (Kathryn Melton) 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 330 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,536 is reasonable (approximately the 46th 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.