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PeerBasis
Compensation Comparability Determination

Banks County Christian Learning

Executive Director / CEO

EIN 862552268
GA · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shane Pauley, Executive Director / CEO ($18,625) against every comparable organization that fit the selection criteria — 290 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Shane Pauley — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

290 organizations qualified on sector, size, and geography 290 within the band form the benchmarked peer set.

Distribution of comparable compensation

$945 total compensation of comparable organizations → $213,665 $18,625
$15,52310th
$30,71925th
$51,978Median
$78,57975th
$106,78390th
$18,625This org · 14th
p10$15,523
p25$30,719
p50$51,978
p75$78,579
p90$106,783
$18,625

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 GA 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
Ancora Ministries Inc TX$296,864 Executive Director $56,500 $57,870 2023
Emmaus Institute For Biblical NE$296,283 President $40,700 $44,822 2023
Marriage In Focus Inc AL$296,963 Chairman $75,000 $80,583 2024
Regions Beyond International Inc FL$297,125 Pres $177,040 $165,408 2024
Good News Kenya Inc WI$295,662 Officer $31,840 $33,071 2024
Crosslife Ministries Inc NC$295,313 President $103,617 $106,480 2024
Latin American Christian Covenant TX$294,591 President $33,000 $32,830 2024
Celebrating Life Ministries IL$298,915 President $90,000 $90,597 2023
Ctw Ministries Inc TX$298,945 Director $26,900 $26,762 2024
Grace Haven Biblical Renewal Ministries Inc IN$299,479 Counselor $90,180 $94,581 2024
4 The World Resource Distributors MO$293,471 Ceo $79,706 $81,796 2025
Bsf International Properties Corp TX$300,014 President $19,915 $19,813 2024
Hope Academy CA$300,477 Educational $36,000 $31,829 2023
Be2live CA$291,496 Vice-president $57,974 $49,788 2024
K-nation Group TX$302,088 Ceo $100,000 $102,424 2023
Nhntx Inc TX$302,451 Executive Dir. $77,044 $76,648 2024
Poimen Ministries CA$303,501 President $61,118 $52,488 2024
Healing Door Ministries CO$303,616 Mohr $15,000 $14,727 2023
Brethren Leadership Foundation CO$303,869 Treasurer $1,992 $1,900 2024
Institute For World Evangelization OR$289,157 President $6,666 $6,339 2023
All For Jesus Inc FL$305,226 Morris $102,692 $95,945 2024
Grunewald Ministries Inc OK$305,290 President $158,994 $179,262 2023
Mosaic Sanctuary Inc OK$305,658 President $7,750 $8,738 2023
Renew Polk Inc FL$286,802 Director $22,750 $21,255 2024
Shepherd Ministries Inc IA$286,106 Treasurer $62,791 $68,377 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted13th

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 (Shane Pauley) 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 290 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,625 is reasonable (approximately the 14th 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.