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PeerBasis
Compensation Comparability Determination

Living Stone Ministries

Executive Director / CEO

EIN 882603657
MI · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mitchell Taylor, Executive Director / CEO ($48,800) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mitchell Taylor — reported title “PRESIDENT/PASTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,737 total compensation of comparable organizations → $220,880 $48,800
$22,54210th
$33,97225th
$54,017Median
$70,08475th
$88,15590th
$48,800This org · 32nd
p10$22,542
p25$33,972
p50$54,017
p75$70,084
p90$88,155
$48,800

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 MI 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
Word Of Life MI$469,977 Treasurer $56,521 $54,899 2024
Rooted Pastors Inc MI$476,678 Exec Directo $90,000 $87,418 2024
Barnabas Ministries MI$441,363 Secretary $22,320 $22,320 2023
Our Daily Bread Ministries Trust MI$439,058 Trustee $13,113 $12,737 2024
Camp Lael MI$492,708 Director $54,000 $54,000 2023
Mission For Area People MI$526,664 Executive Director $53,954 $52,406 2024
Family Of God In Christ Ministry MI$395,632 Pastor $74,208 $72,079 2024
Camp Sancta Maria Trust MI$535,538 Executive Director $24,538 $24,538 2023
Bangla Ministries Worldwide MI$542,095 Executive Di $60,172 $58,446 2024
Living Army MI$550,457 Vice Preside $88,333 $85,799 2024
Camp Living Waters MI$364,952 Executive Di $55,630 $54,034 2024
St Mina And Pope Kyrillos Vi MI$563,975 President $90,843 $88,237 2024
Faith Prayer & Tract League MI$566,836 Executive Di $30,000 $29,139 2024
The Hope Church Of Detroit Inc MI$356,089 President $48,472 $48,472 2023
Haven Of Hope Ministry MI$577,510 Executive Director $26,000 $25,254 2024
Holy Cross Coptic Orthodox Church MI$346,247 Priest $128,614 $124,924 2024
St Mary & Pope Kyrillos Vi Coptic MI$343,153 President $65,992 $64,099 2024
Mission Partners India Inc MI$582,240 President/ex $233,421 $220,880 2025
Coming Out Ministries Incorporated MI$329,419 Past Chairman, Co-founder, Senior Speaker $54,574 $53,008 2024
The Road Map Inc MI$623,139 President $50,477 $49,029 2024
Servant Ministries C A Inc MI$629,162 Director $19,200 $18,649 2024
Simpson Park Camp Meeting Grounds Association MI$658,140 Camp Director $60,063 $60,063 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default32nd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted27th

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 (Mitchell Taylor) 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 22 similarly situated organizations (Same NTEE sector (X20) + MI + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,800 is reasonable (approximately the 32nd 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.