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PeerBasis
Compensation Comparability Determination

The Life Enrichment Center Of Wake

Executive Director / CEO

EIN 843588893
NC · NTEE P20
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phillip Langston, Executive Director / CEO ($20,848) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,172 total compensation of comparable organizations → $108,712 $20,848
$4,59310th
$8,14225th
$14,245Median
$35,83075th
$59,65290th
$20,848This org · 56th
p10$4,593
p25$8,142
p50$14,245
p75$35,830
p90$59,652
$20,848

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
Saving Jane Inc NV$21,202 Pres, Secty $2,400 $2,172 2024
Southeast Community Services Inc LA$22,591 Board Member $6,225 $6,189 2024
American Legion Department Of Maine ME$18,316 Board Member $3,313 $2,996 2024
Impactlives Inc MN$18,114 President $75,000 $68,898 2023
Little Hearts International Inc NY$23,553 Executive Director $60,000 $50,406 2023
Girls Ranch Of Arizona AZ$17,568 President $41,058 $36,710 2023
Community Action Foundation Of OR$24,211 Executive Director $10,051 $8,678 2023
Esperanza Ministries Inc IN$17,225 Board Member $26,000 $25,491 2023
Word Of Faith Community Development Corp FL$15,076 Executive Dir. $7,700 $6,532 2024
Communities Helping Each And Everyone Reach Success Incorporate OH$26,461 Program Director $12,926 $12,363 2024
Raphaels Refuge Inc TX$27,023 Director $12,660 $11,773 2023
New Roots Inc KY$14,229 Executive Director $36,629 $35,537 2024
Nature Ninos NM$28,011 President $10,600 $10,295 2024
Mobc-boscobel Inc TN$29,154 Secretary $16,502 $16,126 2023
Lutheran Mission Society San Diego CA$30,915 Missionary Director $135,418 $108,712 2023
Mckenzie Community Develoment Corporation OR$31,093 Executive Director $40,000 $34,535 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2022 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted63rd
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 (Phillip Langston) 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 16 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,848 is reasonable (approximately the 56th 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.