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PeerBasis
Compensation Comparability Determination

Armor Of Light

Executive Director / CEO

EIN 871498890
PA · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Benuel King, Executive Director / CEO ($40,039) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,900 total compensation of comparable organizations → $142,079 $40,039
$29,77810th
$50,07825th
$67,379Median
$82,84075th
$110,52490th
$40,039This org · 15th
p10$29,778
p25$50,078
p50$67,379
p75$82,840
p90$110,524
$40,039

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 PA 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
Philadelphia Gospel Movement PA$442,644 Executive Di $86,000 $83,533 2024
Pittsburgh Region International Student Ministries PA$449,821 Director $146,276 $142,079 2024
Parish Resource Center Inc PA$451,557 Executive Di $100,512 $100,512 2023
Big Brothers Big Sisters Of Northeastern PA$495,450 Chief Executive Officer $68,404 $66,442 2024
Northwestern Pennsylvania Baptist PA$498,574 Executive Director $71,545 $71,545 2023
Ag Riverside In Phiadelphia PA$380,598 President $52,500 $52,500 2023
Global Tribes Outreach Inc PA$505,427 Field Director $18,333 $17,807 2024
Spread Of Grace Ministries PA$372,716 Executive Di $123,486 $119,943 2024
National Service Committee Of The Catholic Charismatic Renewal Of The Us PA$370,688 Executive Director $94,725 $92,007 2024
Neck Ministries PA$357,662 President $121,010 $117,538 2024
The Journey Ministry Inc PA$351,264 Chairman Of $64,590 $62,737 2024
Connectup Inc PA$344,231 Executive Di $48,086 $46,706 2024
Good News For Life Inc PA$337,960 Board Member $47,655 $47,655 2023
Free Indeed PA$333,074 Admin $80,986 $80,986 2023
Accounting Beyond Borders PA$330,426 Executive Director $57,270 $55,627 2024
Youth With A Mission Greater Phila PA$329,043 Treasurer $14,900 $14,900 2023
Hannahs Hope Ministries Inc PA$559,528 Chief Administrator $69,369 $67,379 2024
Keys Ministries Inc PA$568,922 Executive Di $44,304 $43,033 2024
Bethesda Miracle Worship Center PA$307,342 Pastor $18,000 $17,484 2024
Think Missions PA$577,470 President $84,572 $82,146 2024
Life Change Ministries International Inc PA$590,535 President $81,081 $78,755 2024
Missio Theological Seminary PA$600,572 President $38,873 $37,758 2024
Custos Foundation PA$604,233 Advisor And Former Director $67,500 $67,500 2023
Peace Promise PA$612,091 Executive Di $54,400 $52,839 2024
American Family Services PA$614,999 President $108,974 $105,848 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted15th

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 (Benuel King) 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 27 similarly situated organizations (Same NTEE sector (X20) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,039 is reasonable (approximately the 15th 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.