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PeerBasis
Compensation Comparability Determination

Louisville Homeschool Athletics Inc

Executive Director / CEO

EIN 863294528
KY · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristi Mccartney, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 737 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

737 organizations qualified on sector, size, and geography 737 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $427,876 $8,000
$11,91110th
$23,31125th
$43,197Median
$72,07675th
$100,03590th
$8,000This org · 7th
p10$11,911
p25$23,311
p50$43,197
p75$72,076
p90$100,035
$8,000

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 KY 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
Turning The Hearts Ministries WA$191,933 President $78,560 $63,588 2024
Galilee Missionary Baptist Church Of Dubberly Inc LA$191,789 President $30,250 $30,114 2024
Lighthouse Network Inc CO$192,520 President $76,928 $68,659 2023
Thailand Sustainable Ministries IL$191,340 Director $48,775 $44,632 2023
Integrity Global Missions Inc AL$191,230 Director $96,915 $94,658 2024
New Beginnings Ministries Of Hardee County Inc FL$191,198 Director $42,300 $36,987 2023
The Holy Orthodox Order Of Saint George CT$193,510 President $15,000 $13,091 2023
St Luke Missionary Baptist Church Of Narcoossee Inc FL$193,514 Pastor $33,945 $28,086 2025
Moriah Ministries MI$190,524 Executive Di $30,500 $29,302 2023
Soundforgers International TX$190,392 President $129,166 $116,812 2024
Maf Foundation ID$190,344 President $38,984 $37,493 2024
Global Servant Leaders Inc GA$190,219 President $116,130 $105,566 2024
Equipping Ministries International Inc OH$194,290 Secretary Non Voting $20,736 $19,856 2024
Adullam Church CA$189,702 President $51,200 $39,970 2024
Spiritual Innovations Inc GA$194,422 Executive Dir. $97,466 $88,600 2024
Christian Outdoor Ministry TX$189,251 President $52,100 $47,117 2024
Torch Of Christ Ministries LA$194,971 President $88,400 $88,003 2024
Mision Cristiana Elim Nuevo Re NJ$195,007 President $36,200 $29,220 2024
John Paul Ii Center For Theology Of The Body AZ$188,884 Executive Officer $30,000 $25,412 2025
Mike Kruger Ministries Inc FL$195,198 President $90,000 $76,438 2024
Desoto Youth Ministries Inc KS$188,829 Director $78,583 $79,020 2023
Iglesia Del Dios Vivo El Buen Pastor San Jose Ca CA$188,678 Ceo $27,560 $21,515 2024
Charleston Presbyterian Church SC$195,514 Admininstrat $12,969 $13,110 2022
Len Ministries Inc FL$188,434 President $41,800 $35,501 2024
By Example Missions TX$195,717 Executive Director $52,800 $47,750 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default7th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted7th

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 (Kristi Mccartney) 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 737 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 7th 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.