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PeerBasis
Compensation Comparability Determination

Lumenations

Executive Director / CEO

EIN 823379172
AR · NTEE X80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kenneth Shackelford, Executive Director / CEO ($46,000) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,682 total compensation of comparable organizations → $148,063 $46,000
$16,10010th
$22,52425th
$40,153Median
$55,90075th
$103,43390th
$46,000This org · 60th
p10$16,100
p25$22,524
p50$40,153
p75$55,900
p90$103,433
$46,000

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 AR 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
Disciple Daily Inc TX$242,576 President/di $23,678 $21,694 2023
Odyssey Impact Inc NY$246,229 Executive Dir. $175,000 $144,838 2023
Jehu Ministries International Inc MI$247,811 Pastor - Dir $151,200 $138,841 2024
Heidelberg Reformation Association CA$236,699 President $10,000 $7,682 2024
Joseph Devineaux International Inc FL$251,175 President $48,050 $41,344 2023
Thrive City Church AZ$251,420 Colbert $60,979 $52,173 2024
Unashamed Truth Ministries Inc NC$233,972 Managing Director $60,000 $55,154 2024
Take Me To Truth Inc CO$255,335 Director $14,400 $12,284 2024
Center For Cultural Leadership CA$255,946 President $43,861 $33,694 2024
Archangel Gabriel Enterprises Inc OH$227,715 Secretary/tr $59,119 $55,706 2024
Church Prayer Leaders Network Inc IN$260,838 Chairman $46,000 $43,156 2024
Lifegate Inc IN$267,523 President $54,000 $52,158 2023
Lineage Journey Inc CA$218,856 Ceo $26,927 $20,685 2024
Northwest Energy Supply Cooperative OR$217,866 Chief Exec O $28,000 $23,133 2024
Ao Lab MI$269,464 Executive Director $12,000 $10,735 2025
Two Guys And A Bible Inc MO$270,791 President $21,554 $20,910 2023
Creative Media Ministries Inc CA$272,426 President $68,173 $52,371 2024
Friends Of The Bridegroom MO$275,560 Chairman $18,000 $16,524 2025
Highway 19 Ministries WA$277,333 President $25,200 $20,072 2024
The Fig Tree WA$206,620 Editor Publisher $42,000 $34,441 2023
Brenda Walsh Ministries TN$206,263 President $30,352 $29,222 2023
Christianity Engaged AZ$202,861 President And Ceo $96,000 $82,136 2024
Vietnamese Outreach International VA$291,604 President $49,432 $42,461 2024
Revival Plan Association CA$189,096 President $54,808 $43,348 2023
Lowery Institute For Excellence TX$185,534 President $72,000 $64,074 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default60th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted50th
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 (Kenneth Shackelford) 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 40 similarly situated organizations (Same NTEE sector (X80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,000 is reasonable (approximately the 60th 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.