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PeerBasis
Compensation Comparability Determination

Acts Allowing Christ To Shine Inc

Executive Director / CEO

EIN 800652537
IN · NTEE M20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Clark Shepherd, Executive Director / CEO ($61,180) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$416 total compensation of comparable organizations → $133,205 $61,180
$3,31510th
$7,90825th
$24,945Median
$68,34375th
$89,18990th
$61,180This org · 68th
p10$3,315
p25$7,908
p50$24,945
p75$68,343
p90$89,189
$61,180

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 IN 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
Amo Membership Assistance Program Trust FL$136,225 Trustee $80,688 $69,816 2024
Pender United Inc NC$133,204 Executive Director $24,000 $24,480 2022
Solar Responders Inc NY$128,727 Founder/ceo $100,000 $85,688 2023
Thirsty Lands Inc PA$128,413 Executive Dir. $1,600 $1,470 2024
Westhaven Water Supply Corporation TX$141,971 General Manager $15,945 $14,691 2024
Iada Foundation ID$142,147 Executive Director $105,318 $103,191 2024
Lovington Comm Ambulance Serv Inc IL$145,867 Treasurer $4,050 $3,776 2023
Greene County Interfaith Volunteers NC$122,266 Ex Director $41,760 $39,743 2024
Dewey Henderson United Professional KY$119,230 Executive Director $11,395 $11,276 2024
Capracare Inc NY$154,101 President & Ceo $10,097 $8,652 2023
Eastport Chemical Fire Engine Company Nu NY$116,198 Secretary $500 $416 2024
Florida National Guard Foundation Inc FL$154,888 Executive Dir. $31,200 $26,996 2024
The Elevated Studio Inc NY$161,388 Executive Director/president $35,600 $30,505 2023
Bowmanstown Volunteer Fire Company PA$170,750 Treasurer $7,800 $7,164 2024
Ua Charitable Fund Trust MD$174,618 Trustee $154,691 $133,205 2024
Carlton Complex Long Term Recovery Group WA$175,703 Executive Director $84,335 $69,545 2024
Good Will Fire Company Of Bridgeport Pa PA$94,439 President $4,470 $4,106 2024
Georgia Association Of Realtors GA$93,549 Ceo $26,163 $24,945 2023
Apostleship Of The Sea Of The Usa TX$195,291 Secretary General $72,872 $67,140 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default68th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted58th

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 (Clark Shepherd) 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 19 similarly situated organizations (Same NTEE sector (M20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,180 is reasonable (approximately the 68th 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.