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PeerBasis
Compensation Comparability Determination

Eternal Vision Ministries Inc

Executive Director / CEO

EIN 621577889
TN · NTEE X20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael R Shelby, Executive Director / CEO ($22,300) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$680 total compensation of comparable organizations → $267,308 $22,300
$13,25910th
$39,77025th
$67,739Median
$85,39875th
$111,27390th
$22,300This org · 15th
p10$13,259
p25$39,770
p50$67,739
p75$85,398
p90$111,273
$22,300

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
International Leadership Coalition TN$216,164 Executive Director $56,000 $54,393 2024
Church Trainer Inc TN$215,720 President $105,600 $102,570 2024
Intentional Intimacy International Inc TN$215,698 Secretary $4,500 $4,371 2024
Recovery Refuge TN$227,392 Executive Di $120,905 $117,436 2024
Authentic Movement TN$210,496 President $64,700 $62,844 2024
United Kingdom Partnership TN$228,296 Director And Coodinator $15,000 $14,570 2024
Don Whitt Evangelistic Association Inc TN$207,856 President $10,500 $10,199 2024
2seconds Org TN$233,960 Chairman $68,870 $68,870 2023
Hallal Worship Inc TN$235,214 Executive Di $82,107 $79,751 2024
Cbm Of The Upper Cumberland Region Of Tn Inc TN$235,607 Ceo $23,377 $23,377 2023
Shepherds Heart International TN$235,790 Executive Director $6,000 $5,828 2024
Reba Rambo Ministries TN$201,689 President $59,000 $57,307 2024
Shepherds Inn Inc TN$236,601 Executive Director $48,000 $48,000 2023
First Love Ministries International Inc TN$237,483 President $75,500 $75,500 2023
Christ Community Church Smyrna TN$200,381 President $51,430 $49,954 2024
Gps Life Journey Inc TN$239,546 President $79,557 $77,275 2024
Zoro International Ministries Inc TN$198,241 President $182,500 $177,264 2024
The Apple Of His Eye Mission Society TN$240,830 President, Founder $111,841 $108,632 2024
Via Veritas Inc TN$242,145 President & Ceo $75,098 $72,943 2024
The Bread Global Inc TN$242,849 Secretary/treasurer $6,600 $6,600 2023
3c Sports Ministry TN$244,717 President $68,574 $66,607 2024
Love Reality Inc TN$185,971 President $700 $680 2024
Jim Wood Ministries Inc TN$253,815 President $275,204 $267,308 2024
Indigenous Advance Ministries TN$256,350 President $62,814 $61,012 2024
God's Storehouse Of Giles County TN$256,925 Chairman $35,040 $35,040 2023

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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted15th

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 (Michael R Shelby) 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 48 similarly situated organizations (Same NTEE sector (X20) + TN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,300 is reasonable (approximately the 15th 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.