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PeerBasis
Compensation Comparability Determination

Northern Light Ministries

Executive Director / CEO

EIN 931268692
OR · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Donald Nagle, Executive Director / CEO ($18,624) against every comparable organization that fit the selection criteria — 837 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dr Donald Nagle — reported title “PRESIDENT, EXCUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

837 organizations qualified on sector, size, and geography 837 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $399,061 $18,624
$19,11010th
$36,93025th
$62,776Median
$94,96375th
$124,31590th
$18,624This org · 10th
p10$19,110
p25$36,930
p50$62,776
p75$94,963
p90$124,315
$18,624

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 OR 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
Bible Outreach Ministries TX$453,907 President $13,000 $14,003 2023
Potter's Wheel Inc KY$453,455 Executive Director $97,538 $109,605 2024
Cross To Light Corporation TN$453,393 President $53,600 $58,929 2024
Sons Of Thunder Ministries & Publications Inc OR$453,285 President $60,000 $58,279 2024
Consumed Ministries MN$453,217 Director $131,200 $135,595 2024
Leaderstream Inc IN$452,970 President $81,000 $87,040 2025
Benchmark Adventure Ministries Inc TN$451,762 Executive Director $71,010 $78,070 2024
One Vision International Inc TN$456,368 Executive Director $51,155 $56,240 2024
Parish Resource Center Inc PA$451,557 Executive Di $100,512 $107,934 2023
For Girls Like You Ministries TN$456,707 President $24,000 $26,386 2024
Christian Missions Overseas Inc CA$457,018 Secretary $54,000 $48,771 2024
Reconciliation Ministries International Inc TX$457,182 President $67,500 $70,622 2024
Love & Truth Network Inc AZ$450,850 Executive Director $94,441 $94,998 2024
Freedom Path Counseling Inc GA$457,592 President $107,200 $116,069 2023
Kidz Blitz Ministries Inc GA$457,902 Board Member $60,000 $63,100 2024
Fundacristo Missions International TX$450,133 President $27,700 $29,837 2023
Veritas International University CA$458,131 President $34,800 $31,430 2024
Heaven Sent Ministries Inc WV$449,920 Executive Director $19,200 $21,743 2024
Pittsburgh Region International Student Ministries PA$449,821 Director $146,276 $152,571 2024
Church Assistance Ministry CA$458,321 Vice President $18,000 $16,257 2024
Lord's Gym Of El Dorado County Inc CA$449,700 President $60,000 $55,790 2023
Highlands Church Of The Cumberlands TN$449,629 Worship Pastor $13,500 $14,842 2024
New Vision Christian Church AL$449,556 Pastor $142,246 $160,732 2024
Christ-life Ministries Inc IA$449,525 Executive Director, Board President & Treasurer $72,835 $83,412 2024
Shepherds Heart Ministry CO$458,660 President $112,829 $116,501 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted9th

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 (Dr Donald Nagle) 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 837 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,624 is reasonable (approximately the 10th 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.