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

Little Sprouts Ministries Corp

Executive Director / CEO

EIN 834328787
IN · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emily Cobb, Executive Director / CEO ($40,133) against every comparable organization that fit the selection criteria — 288 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

288 organizations qualified on sector, size, and geography 288 within the band form the benchmarked peer set.

Distribution of comparable compensation

$875 total compensation of comparable organizations → $197,877 $40,133
$14,36810th
$28,46625th
$48,712Median
$74,82475th
$99,45590th
$40,133This org · 40th
p10$14,368
p25$28,466
p50$48,712
p75$74,824
p90$99,455
$40,133

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 IN 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
Faith For Today Inc CA$313,736 Vice President $32,449 $25,808 2024
Inspearnations Inc AZ$313,818 Co-founder $42,167 $37,351 2024
Excelling Leaders MI$311,136 President $69,000 $65,597 2024
Seek & Find Ministries IL$310,410 President $63,086 $58,812 2023
Fam International Inc AL$310,189 President $13,567 $13,500 2024
Equip 2 Serve Inc AL$309,848 President $71,125 $72,864 2023
Right Response Ministries TX$316,802 Treasurer $60,410 $57,302 2023
Indian Ministries Of North America TN$316,897 President $44,800 $43,374 2024
Spiritual Life Society OH$309,304 Secretary/tr $27,000 $26,339 2024
Ldi Foundation Inc GA$317,419 President & Ceo $24,200 $21,834 2025
Eleos Ministries Inc MO$318,154 Founder & Secretary $66,100 $64,484 2024
Marty Goetz Ministries Inc TN$318,605 President $114,472 $110,827 2024
Cornerstone Marriage And Family Life Ministries TX$319,894 President $128,496 $118,389 2024
Mosaic Sanctuary Inc OK$305,658 President $7,750 $8,092 2023
Grunewald Ministries Inc OK$305,290 President $158,994 $166,016 2023
All For Jesus Inc FL$305,226 Morris $102,692 $88,856 2024
Kompass Ministries PA$321,663 Administrator $75,000 $68,888 2024
Phillip's Love Bears Inc NC$321,900 President $50,000 $47,585 2024
Brethren Leadership Foundation CO$303,869 Treasurer $1,992 $1,759 2024
Healing Door Ministries CO$303,616 Mohr $15,000 $13,639 2023
Poimen Ministries CA$303,501 President $61,118 $48,610 2024
Dream Center Springfield Inc Nfp IL$322,970 Executive Director $15,385 $14,343 2023
Lightshine International Ministries PA$323,275 Vice Chair $26,236 $24,810 2023
Nhntx Inc TX$302,451 Executive Dir. $77,044 $70,985 2024
Steeple To People Ministries Inc PA$323,922 Youth Center $25,934 $23,821 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 IN 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 default40th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted38th

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 (Emily Cobb) 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 288 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,133 is reasonable (approximately the 40th 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.