Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Sowers Of The Harvest Inc

Executive Director / CEO

EIN 621674312
AR · NTEE X20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lisa Carlson, Executive Director / CEO ($14,138) against every comparable organization that fit the selection criteria — 715 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lisa Carlson — reported title “OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

715 organizations qualified on sector, size, and geography 715 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $432,185 $14,138
$11,72010th
$23,89425th
$43,738Median
$72,12975th
$99,97390th
$14,138This org · 13th
p10$11,720
p25$23,894
p50$43,738
p75$72,129
p90$99,973
$14,138

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 AR 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
Good Dirt Coalition CA$187,277 Ceo $26,500 $21,514 2023
Walk The Story Inc NC$186,935 Executive Di $114,771 $108,293 2024
Ethiopian Orthodox Tewahedo Debre Berhan Holy Trinity Church MD$187,597 Pastor $21,600 $18,985 2023
Ten14 Ministries TX$186,837 Director $24,661 $22,526 2024
Billy Gray Ministries Inc FL$186,761 Gray $25,000 $21,446 2024
Movement Makers Ministries Inc TX$186,602 Director/pre $99,799 $91,163 2024
Briggs Center For Faith And Action MD$187,981 Executive Director $30,000 $26,368 2023
Dew4him Ministries Inc NC$188,081 Executive Director $57,586 $55,941 2023
Armlynk International TX$186,418 Field Director $140,000 $131,662 2023
Milal Mission In Northern California CA$188,203 Chairman $57,780 $46,907 2023
Restoration City Inc TX$186,188 Asst Directo $7,875 $7,406 2023
Dominican Youth Movement Usa NY$186,145 Executive Di $62,500 $51,574 2024
Len Ministries Inc FL$188,434 President $41,800 $35,859 2024
Camp Watcha Wanna Do Ltd IN$186,047 Development $37,031 $35,661 2024
Love Reality Inc TN$185,971 President $700 $672 2024
Go Drill International Inc TX$185,914 President $41,748 $39,261 2023
Iglesia Del Dios Vivo El Buen Pastor San Jose Ca CA$188,678 Ceo $27,560 $21,732 2024
Beyond The Veil Global Ministries AZ$185,695 President $114,000 $100,118 2024
Desoto Youth Ministries Inc KS$188,829 Director $78,583 $79,815 2023
John Paul Ii Center For Theology Of The Body AZ$188,884 Executive Officer $30,000 $25,668 2025
Christian Outdoor Ministry TX$189,251 President $52,100 $47,591 2024
Vertical First Foundation MI$185,078 President $118,000 $111,221 2024
Adullam Church CA$189,702 President $51,200 $40,373 2024
Wingspan Foundation Inc FL$184,466 President $4,785 $4,226 2023
Global Servant Leaders Inc GA$190,219 President $116,130 $106,629 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR cost of living and 2025 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 AR 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 default13th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted31st

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 (Lisa Carlson) 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 715 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,138 is reasonable (approximately the 13th 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.