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PeerBasis
Compensation Comparability Determination

Lost Sheep Ministries Intl

Executive Director / CEO

EIN 823029285
MN · NTEE F60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Johnson, Executive Director / CEO ($33,000) against every comparable organization that fit the selection criteria — 116 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

116 organizations qualified on sector, size, and geography 116 within the band form the benchmarked peer set.

Distribution of comparable compensation

$788 total compensation of comparable organizations → $298,090 $33,000
$7,51110th
$16,68525th
$32,030Median
$52,57775th
$71,23590th
$33,000This org · 52nd
p10$7,511
p25$16,685
p50$32,030
p75$52,577
p90$71,235
$33,000

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
Suburban Pastoral Counseling Clinic IncMD $85,783$37,416 990
Prepare Our Youth IncDC $85,879$31,453 990
Soulful Living For Addiction And Long Term Recovery IncNY $84,845$29,893 990
Mack AliveMI $84,506$15,669 990
Nami Marion County IncFL $86,827$2,377 990
Kiva Spirit FoundationCA $86,970$44,085 990
Single Parent In Need FoundationCA $83,615$70,297 990
Access Foundation Of KansasKS $82,833$20,434 990
Orchard Community IncCA $88,278$37,040 990
Castor Housing Development CorporationPA $82,752$788 990
180 Recovery HouseAL $88,295$27,629 990
Woolard Homes IncMD $82,272$50,155 990
Dance With Todd IncFL $81,981$46,983 990
William Glasser International IncIL $81,888$25,404 990
Anonymous Alliance Of Charitable Organizations Inc (Aaco)TX $81,698$47,422 990
Pyramid Recovery CenterTN $89,578$23,327 990
Healing Partners Counseling IncNJ $90,167$25,303 990
Hope Christian Center IncNY $80,233$12,738 990
Escalade Recovery FoundationCA $90,931$10,796 990
Signature Health Ashtabula Nmtc IncOH $91,186$41,590 990
Foundations In Recovery IncCA $91,231$78,869 990
Mental Health Association HousingNY $91,257$3,465 990
New Strides IncNY $79,531$10,177 990
Casa De Santa Maria IncCO $91,512$4,852 990
Affinity Community ServicesIL $92,068$36,548 990

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 default52nd
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted28th

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 (David Johnson) 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 116 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,000 is reasonable (approximately the 52nd 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.