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PeerBasis
Compensation Comparability Determination

Living Water Fellowship Church

Executive Director / CEO

EIN 710918474
MN · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lee Beecher, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 363 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

363 organizations qualified on sector, size, and geography 363 within the band form the benchmarked peer set.

Distribution of comparable compensation

$540 total compensation of comparable organizations → $1,698,602 $30,000
$9,07410th
$23,15425th
$41,835Median
$71,40875th
$106,03890th
$30,000This org · 33rd
p10$9,074
p25$23,154
p50$41,835
p75$71,408
p90$106,038
$30,000

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

OrganizationStateTotal revenueTotal compSource
Quaker Hill Foundation IncIN $140,335$56,139 990
Istoria Ministries IncOK $139,949$55,071 990
Mercy Manor IncOH $141,047$26,797 990
Beverly Crawford Ministries IncFL $141,058$13,275 990
Invade Transitional Home And MinistriesAR $139,478$25,046 990
Episcopal Network For Stewardship IncCA $139,464$55,062 990
People Loving People IncWI $141,330$58,514 990
El Paso Palabra VivaTX $141,466$18,761 990
Genon Ministries IncPA $138,944$46,925 990
Byrd MinistriesHI $141,723$24,107 990
Peter Snyder MinistriesAZ $141,972$68,617 990
Kathie Davidson MinistriesTX $141,986$20,324 990
Latter Glory MinistriesPA $142,392$12,716 990
Suit Up MinistriesTX $142,508$21,999 990
Mary James Ministries IncCA $137,998$44,985 990
Mission 15-21OR $143,482$42,631 990
Rock Builders Christian MinistriesCA $137,009$20,318 990
Coffee Connection IncKS $136,665$36,572 990
Shepherds Rest Ministries IncGA $136,653$37,178 990
Strategies4life IncFL $143,943$1,901 990
Lift Jesus Higher Fellowship IncNY $136,640$36,580 990
The Ezra Project IncCO $136,449$51,529 990
Ron Jones Ministries IncVA $144,758$5,950 990
Jonathan Del Turco Ministries IncMA $144,922$127,888 990
The Kesher ProjectIL $135,655$101,086 990

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 MN 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 default33rd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted33rd

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 (Lee Beecher) 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 363 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 33rd 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.