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PeerBasis
Compensation Comparability Determination

Art Of Family Living

Executive Director / CEO

EIN 853482828
NC · NTEE X20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Leon Tucker, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$55 total compensation of comparable organizations → $204,541 $60,000
$28,16810th
$48,03125th
$73,392Median
$109,43475th
$150,24190th
$60,000This org · 39th
p10$28,168
p25$48,031
p50$73,392
p75$109,434
p90$150,241
$60,000

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
Generation Impact Ministries Inc NC$279,027 President $194,618 $199,767 2024
Heath Williams Ministries Inc NC$279,258 President $50,000 $51,323 2024
Live Again Ministries Inc NC$283,911 Executive Di $30,861 $32,613 2023
Upland's Reach Conference Center NC$267,856 President $100,477 $103,135 2024
Positive Direction For Youth And Families Inc NC$264,706 Gardner $85,000 $89,826 2023
Verbena Foundation Inc NC$291,280 Executive Di $193,552 $204,541 2023
By Grace Alone Ministries - Foundation NC$298,147 Director Pastor $48,000 $49,270 2024
Sold Out Youth Ministries NC$300,409 President $147,232 $151,128 2024
Oikos Usa NC$247,898 President $93,130 $98,418 2023
Unpackin It Ministries Inc NC$305,093 President $145,504 $149,354 2024
Renown Collective Inc NC$239,787 Chairman $97,912 $103,471 2023
First Priority North Carolina NC$317,815 Executive Di $69,224 $69,224 2025
Eternal Truth Ministries NC$233,813 President $55 $55 2025
I Am Outreach Ministries Inc NC$233,084 Executive Dir. $24,100 $24,738 2024
Triad Coalition For Life NC$320,402 Pres/exec Dir. $44,000 $45,164 2024
Named Ministries Inc NC$228,838 President $128,550 $131,951 2024
Barnabas & Partners NC$226,389 Executive Dir. $96,938 $106,642 2022
Habit Missions Ministry Inc NC$222,839 Ministry Director $63,567 $67,176 2023
Faith Christian Ministries Of Nash NC$330,654 Director $30,784 $31,598 2024
Trinity World Missions Inc NC$221,527 President $36,000 $36,953 2024
Echo Ministry NC$332,214 Executor Director $47,723 $48,986 2024
Truth Matters Trust NC$216,637 President $84,000 $86,223 2024
Engage 360 Ministries Inc NC$212,105 Executive Officer $72,000 $73,905 2024
Lesser Ministries Inc NC$204,281 President Director $51,016 $52,366 2024
Train Them 2 Fish International Inc NC$204,151 Treasurer $2,000 $2,053 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 2025 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 default39th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted39th

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 (Leon Tucker) 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 36 similarly situated organizations (Same NTEE sector (X20) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 39th 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.