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PeerBasis
Compensation Comparability Determination

Shepherd's Heart Christian Ministries Inc

Executive Director / CEO

EIN 812839774
FL · NTEE B20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Darin C Shedelbower, Executive Director / CEO ($25,000) 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: Darin C Shedelbower — reported title “President”, 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

$11,531 total compensation of comparable organizations → $142,600 $25,000
$29,11110th
$38,39125th
$54,433Median
$78,37075th
$104,97690th
$25,000This org · 4th
p10$29,111
p25$38,391
p50$54,433
p75$78,370
p90$104,976
$25,000

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 FL 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
Trinity Simone Christian Preparatory Academy Inc FL$464,072 President $42,000 $43,111 2024
Prew Academy Of Sarasota Inc FL$462,414 Dir/principal $102,170 $107,971 2023
Pure In Heart Christian Academy & FL$461,442 President $27,200 $27,920 2024
Next Generation Academics Inc FL$493,292 Director $34,878 $36,858 2023
The Education Foundation Of Indian River FL$438,310 Executive Director $81,462 $86,087 2023
Spark Alc Inc FL$508,475 President $53,125 $54,531 2024
Mca Academy 2 Inc FL$512,672 President/director/principal $142,600 $142,600 2025
Ft Caroline Baptist Academy FL$421,929 Academy Director $74,700 $76,676 2024
Community Homeschool Education Center Inc FL$420,200 Marler $45,880 $48,485 2023
Family Life Community School Inc FL$534,892 Director $39,087 $39,087 2025
Umbrella Learning Academy Corp FL$578,533 President $55,130 $58,260 2023
Graceview Academy Of St Cloud FL$360,831 Ceo $11,234 $11,531 2024
Scholars Christian Preschool And Academy Inc FL$355,881 Executive Director $78,000 $80,064 2024
Genesis Ministries FL$354,766 President $33,000 $33,873 2024
Engaging Young Minds Academy Inc FL$345,013 President $45,138 $47,701 2023
Austin Christian Vocational Academy Inc FL$337,515 Officer $50,000 $52,839 2023
Aukela Unique & Distinguished Scholars Inc FL$332,373 Rodriguez $27,739 $27,739 2025
The Magnolia School Inc FL$634,883 Executive Di $60,380 $60,380 2025
Love To Learn Inc FL$641,553 Chairperson $88,000 $92,996 2023
The King's Academy Of West Orlando Inc FL$646,902 Principal $36,723 $37,695 2024
Potentia Academy Inc FL$649,759 Director; Ceo; And President $130,000 $137,381 2023
New Jerusalem Academy Inc FL$692,787 Vice-president $53,030 $54,433 2024
Pietas Classical Christian Inc FL$706,751 President $67,379 $69,162 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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), adjusted9th
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 (Darin C Shedelbower) 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 (B20) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 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.