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PeerBasis
Compensation Comparability Determination

Living In Faith Ministries Inc

Executive Director / CEO

EIN 933047812
OK · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David K Smith, Executive Director / CEO ($48,100) against every comparable organization that fit the selection criteria — 275 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: David K Smith — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

275 organizations qualified on sector, size, and geography 275 within the band form the benchmarked peer set.

Distribution of comparable compensation

$913 total compensation of comparable organizations → $174,413 $48,100
$14,37210th
$23,88125th
$40,887Median
$68,55575th
$98,74590th
$48,100This org · 56th
p10$14,372
p25$23,881
p50$40,887
p75$68,555
p90$98,745
$48,100

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 OK 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
Great Adventure Missions Inc GA$203,618 President $41,110 $38,647 2023
Strategic Communications Group CA$203,762 President $13,718 $11,075 2023
Family Builders Ministries NH$203,461 Executive Director $65,848 $55,217 2024
Echo Ministries Inc AR$204,019 President $80,000 $81,665 2024
Iconnect International TX$204,266 Ceo $42,000 $39,282 2023
Grand Rapids Initiative For Leaders MI$202,933 Ceo $58,500 $54,836 2024
Background Mission Partners VA$202,922 President And Executive Director $89,774 $78,719 2024
Walking With God Presbyterian GA$204,555 Pastor $46,500 $43,714 2023
Adelphos - Usa IL$202,166 General Director $24,000 $20,875 2025
Ministerio International Encuentro Con Dios Inc FL$205,255 President $18,000 $15,810 2023
Larry Hutton Ministries GA$205,713 President $77,096 $72,478 2023
Ronnie Phillips Ministries International Inc TN$205,992 President $85,000 $81,141 2024
Tranformation Of The Nations OR$200,910 President $93,576 $81,249 2023
David Bibey Ministries NC$200,645 President $29,450 $27,635 2024
Joe Mcgee Ministries Inc OK$200,643 President $56,975 $56,975 2024
International Association Of Baptist Colleges And Universities TX$206,826 Executive Secretary $48,750 $44,286 2024
Salem House Of Prayer OR$206,855 Director $36,843 $31,990 2023
Christians For Messiah Ministries SC$206,895 President $70,956 $67,225 2024
Faith Memorial Church Inc TN$200,131 Pastor $64,386 $63,278 2023
Interfaith Movement Promoting VA$207,700 Executive Di $33,159 $29,934 2023
Love In The Name Of Christ Of Cowlitz County WA$199,296 Director $55,250 $46,249 2023
African Transformational Leadership Inc TN$208,467 President $80,000 $78,623 2023
The Mission Foundation Inc LA$208,658 Ex Dir/pres/minister $114,000 $114,000 2024
Ministerio Los Milagros De Jesus Inc MA$198,579 President $24,000 $19,586 2024
One Kingdom Ministries Inc FL$208,792 Pastor/president $12,600 $10,750 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK cost of living and 2024 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 OK 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 default56th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted55th

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 (David K Smith) 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 275 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,100 is reasonable (approximately the 56th 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.