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PeerBasis
Compensation Comparability Determination

Hands Of Luke Medical Ministries

Executive Director / CEO

EIN 742550057
TX · NTEE I43Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of M Carmen Samaniego, Executive Director / CEO ($4,500) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: M Carmen Samaniego — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$959 total compensation of comparable organizations → $135,778 $4,500
$9,62310th
$38,18325th
$48,479Median
$78,03675th
$84,12290th
$4,500This org · 4th
p10$9,623
p25$38,183
p50$48,479
p75$78,036
p90$84,122
$4,500

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 TX 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
Hope Prison Ministry Inc MA$253,024 President $85,000 $78,614 2023
Anchor Of Hope International Ministries Inc CA$245,329 Executive Directorboardmember $56,160 $48,479 2024
Clicc Inc CT$259,741 Executive Dir. $80,000 $74,986 2024
Human Rights Coalition PA$235,535 Executive Dir. $49,284 $49,132 2024
Chebar Ministries Inc GA$263,486 President $5,000 $5,175 2023
Poetic Justice Inc OK$231,741 Executive Dir. $37,188 $42,145 2023
Ourjourney Co NC$268,885 Executive Director $39,617 $40,922 2024
Second Chance And Reentry Services OK$228,340 Executive Dir. $10,462 $12,343 2022
International Prison Ministry Inc CA$226,747 Asst Director $51,750 $45,992 2023
The Verb Kind Inc FL$213,816 President $9,250 $8,943 2023
Prison Impact Ministries MT$210,665 President $126,000 $135,778 2024
Unite Greensboro Jail Ministry NC$209,528 Chaplain $34,314 $35,444 2024
Bay Area Chaplains CA$290,309 Chaplain $144,072 $124,368 2024
Interaction Transition WA$291,073 Executive Director $91,401 $79,698 2025
Human Kindness Foundation NC$292,470 Executive Dir. $74,988 $77,458 2024
Open Hearts Open Minds OR$205,384 Executive Director $50,580 $46,957 2024
Freedom Grow WA$294,749 Executive Director $1,000 $959 2022
Project Pooch OR$295,316 Executive Director $88,693 $82,340 2024
Chicago Bible Society IL$304,334 Executive Director $56,500 $57,169 2023
Heart Of Clay MN$191,134 Mens Coordinator $56,240 $57,195 2023
Motherhood Beyond Bars Inc GA$323,309 Executive Di $46,000 $46,238 2024
Harrison County Lifelong Learning IN$343,080 Executive Director $80,218 $84,568 2024
Horizon Community Engagement OH$369,749 Executive Di $33,252 $35,208 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted4th

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 (M Carmen Samaniego) 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 23 similarly situated organizations (Same NTEE sector (I43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,500 is reasonable (approximately the 4th 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.