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PeerBasis
Compensation Comparability Determination

Luke Project Inc

Executive Director / CEO

EIN 582658313
GA · NTEE O55
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeff A Gorman, Executive Director / CEO ($72,500) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,010 total compensation of comparable organizations → $118,784 $72,500
$23,82410th
$40,81125th
$47,075Median
$67,01175th
$92,97290th
$72,500This org · 77th
p10$23,824
p25$40,811
p50$47,075
p75$67,011
p90$92,972
$72,500

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
Franklin Fellows TN$178,492 Executive Director $93,333 $94,771 2024
Crossroads Youth Works CO$169,639 Executive Director $53,268 $50,799 2023
Celebrate Ministries Inc MI$189,084 President $67,613 $67,416 2024
Youth With A Mission West Virginia WV$194,181 President $47,482 $48,383 2025
Child Evangelism Fellowship Inc Of Schuylkill County PA$200,490 Director $42,310 $41,963 2023
Child Evangelism Fellowship Of Nh Inc NH$203,030 Secretary $32,234 $29,601 2023
Platte Valley Area Youth For Christ NE$210,193 Executive Di $65,000 $65,795 2025
Child Evangelism Fellowship Inc KS$212,981 State Director Employee $110,400 $115,216 2024
Kids First Family Fellowship Inc GA$213,285 Director $23,867 $23,182 2024
Base Camp Urban Outreach MI$141,067 Executive Di $44,584 $45,767 2023
Released Time Christian Education CA$139,984 Executive Dir. $12,000 $10,010 2024
All Consuming Fire Ministries Inc TX$139,569 President $42,000 $41,784 2023
East Michigan Youth For Christ MI$225,951 Executive Dir $73,500 $73,286 2024
Mountain Fountain Creations CO$228,864 President $43,965 $40,725 2024
Haven On The Rock WY$230,495 Executive Director $30,000 $31,032 2024
Seal Team Ministries Inc GA$230,727 Executive Director $122,293 $118,784 2024
Child Evangelism Fellowship Of Ches PA$239,760 Director $77,416 $76,781 2023
Kansas Bible Camp Inc KS$243,192 Director $20,860 $21,208 2025
Lighthouse Community Center WA$248,689 President $46,123 $41,069 2023
Anglican Youth Ministry NC$255,273 Acting Director $44,084 $44,002 2024
Urban Church Advocates IL$255,801 President $55,000 $50,887 2025
Arizona Urban Youth Ministries AZ$256,762 Program Manager $64,604 $60,020 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 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 default77th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted77th

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 (Jeff A Gorman) 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 22 similarly situated organizations (Same NTEE sector (O55), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,500 is reasonable (approximately the 77th 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.