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PeerBasis
Compensation Comparability Determination

Wayside Cross Ministries Title Holding

Executive Director / CEO

EIN 901006869
IL · NTEE X99
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of James Lukose, Executive Director / CEO ($16,267) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $231,830 $16,267
$1,64610th
$8,85125th
$19,609Median
$35,30475th
$83,51090th
$16,267This org · 43rd
p10$1,646
p25$8,851
p50$19,609
p75$35,304
p90$83,510
$16,267

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 IL 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
Resurrection Tabernacle Church Of Deliverance KY$0 President $1,550 $1,646 2024
Discovery House Publishers MI$0 President $29,172 $29,749 2024
The Pine Cove Foundation TX$0 President & Ceo $84,499 $83,510 2024
Intentional Life Events AZ$0 President/ceo $19,140 $18,186 2024
Youth With A Mission Bridge Ne VA$0 Officer $9,278 $8,851 2024
Gracious Ministries Inc VA$0 Williams $11,520 $10,989 2024
Alex Hill Ministries MI$0 Director $1 $1 2024
Jma Ministries Inc GA$0 Ceo $35,539 $35,304 2024
Greater Christian Love Church TX$0 Secretary $25,000 $24,708 2024
Iglesia Misionera Eslabon De D FL$0 Pastor/pres $14,400 $13,365 2024
Global Spheres Inc TX$0 President $117,887 $113,504 2025
Rth Community Center Realty Inc MA$0 Exec. Direct $33,227 $29,500 2024
Prem Prakash Corporation IN$0 Priest $10,800 $11,585 2023
Brothers Of Mercy Holding Inc NY$0 Non-voting Board Member/corp Ceo $21,964 $19,609 2024
Lithuanian Catholic Federation Atetis Incorporated IN$0 Director $4 $4 2024
Dionny Baez Ministries Inc FL$0 Dvp $32,367 $30,928 2023
John 17 Ministries IN$0 President $66,798 $71,652 2023
Iglesia Cristiana Odre Nuevo Inc FL$0 President $6,956 $6,647 2023
Group Ministries Inc NY$0 Executive Dir. $4,250 $3,906 2023
Integritus Healthcare Inc MA$0 President & Ceo $80,787 $73,843 2023
International Christian TX$0 President/ch $227,845 $231,830 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default43rd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted62nd

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 (James Lukose) 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 21 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,267 is reasonable (approximately the 43rd 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.