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PeerBasis
Compensation Comparability Determination

Love & Truth Network Inc

Executive Director / CEO

EIN 831895525
AZ · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Garry M Ingraham, Executive Director / CEO ($94,441) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$28,209 total compensation of comparable organizations → $162,176 $94,441
$29,03610th
$34,53625th
$73,796Median
$96,96875th
$106,03690th
$94,441This org · 67th
p10$29,036
p25$34,536
p50$73,796
p75$96,968
p90$106,036
$94,441

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 AZ 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
International Prayer Connect Inc AZ$429,530 Executive Director $91,499 $91,499 2024
Kairos Benevolence Fund AZ$474,755 Vice President $33,778 $34,776 2023
Managed Ministries Inc AZ$478,219 Chairman $54,713 $54,713 2024
World Missionary Assistance Plan AZ$409,893 Director/pres. $96,000 $98,836 2023
Corazon Ministries Inc AZ$497,409 President $100,840 $100,840 2024
The Circle Of Atonement Teaching AZ$504,431 Executive Director $73,796 $73,796 2024
Romans 12 Ministries Inc AZ$394,578 Director $28,814 $29,665 2023
Kamp Love AZ$387,633 Ceo $44,000 $44,000 2024
Impac Org Inc AZ$373,348 President $34,296 $34,296 2024
Faithful City Inc AZ$338,502 President $92,372 $95,100 2023
Creation Research Society AZ$333,364 Administrative $75,000 $77,215 2023
Embark Ministries Inc AZ$322,225 President $157,523 $162,176 2023
Developing Workers Global Inc AZ$604,888 President $109,500 $109,500 2024
Indopartners Agency Inc AZ$652,242 President & Ceo $27,795 $28,616 2023
Grace Reigns Inc AZ$670,689 Treasurer $27,400 $28,209 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default67th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted67th

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 (Garry M Ingraham) 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 15 similarly situated organizations (Same NTEE sector (X20) + AZ + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,441 is reasonable (approximately the 67th 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.