Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Promised Land Living

Executive Director / CEO

EIN 832419117
NC · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cheryl Scanlan, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 282 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Cheryl Scanlan — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

282 organizations qualified on sector, size, and geography 282 within the band form the benchmarked peer set.

Distribution of comparable compensation

$919 total compensation of comparable organizations → $207,920 $36,000
$15,09510th
$29,19925th
$49,980Median
$75,51375th
$99,60890th
$36,000This org · 33rd
p10$15,095
p25$29,199
p50$49,980
p75$75,513
p90$99,608
$36,000

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 NC 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
Gomotion Worldwide Inc GA$283,252 President $213,665 $207,920 2024
Covenant Church International Ministries Inc GA$283,415 Maksimyuk $34,000 $34,063 2023
Christians Teaching Christians SC$281,763 Executive Director $37,975 $38,342 2024
Just The Beginning OK$281,408 President & Ceo $66,599 $70,974 2024
Gospel Of Peace International Inc NY$281,281 Chief Executive Officer $13,050 $11,749 2023
5 Stones Fight Club Inc PA$280,977 President $20,700 $20,568 2023
Marsha Mansour Ministries NJ$285,516 President $101,729 $87,904 2024
Iowa Caregivers IA$280,489 Executive Director $82,863 $90,403 2023
Shepherd Ministries Inc IA$286,106 Treasurer $62,791 $66,539 2024
U Of N Student Mobilization Centre NJ$279,889 President $31,099 $26,873 2024
Restoration In Christ Ministries VA$279,702 President $70,000 $65,412 2024
Renew Polk Inc FL$286,802 Director $22,750 $20,684 2024
For Evansville Inc IN$278,411 President And Executive Direc $72,000 $75,655 2023
Institute For World Evangelization OR$289,157 President $6,666 $6,168 2023
The Kingdom Advancement Center Inc IL$274,937 President $62,023 $59,013 2024
Be2live CA$291,496 Vice-president $57,974 $48,449 2024
The Mystical Humanity Of Christ CA$274,389 Executive Dir. $32,250 $27,748 2023
4 The World Resource Distributors MO$293,471 Ceo $79,706 $79,597 2025
Latin American Christian Covenant TX$294,591 President $33,000 $31,948 2024
Swamp Camp Mission Alliance Inc NC$271,735 Executive Dr $36,295 $36,295 2024
Exodos Ministries FL$271,690 Employee $47,130 $42,850 2024
Liumi Inc FL$271,670 President $40,769 $37,066 2024
Global Sharing CA$271,324 President And Ceo $102,240 $87,966 2023
Crosslife Ministries Inc NC$295,313 President $103,617 $103,617 2024
Good News Kenya Inc WI$295,662 Officer $31,840 $32,182 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default33rd
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted31st

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 (Cheryl Scanlan) 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 282 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 33rd 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.