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PeerBasis
Compensation Comparability Determination

Massachusetts Congregational Charitable

Executive Director / CEO

EIN 046013690
MA · NTEE X21I
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Rev Mark Harris, Executive Director / CEO ($10,000) against every comparable organization that fit the selection criteria — 329 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

329 organizations qualified on sector, size, and geography 329 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,119 total compensation of comparable organizations → $258,645 $10,000
$18,19710th
$34,49925th
$60,214Median
$94,08775th
$133,82890th
$10,000This org · 3rd
p10$18,197
p25$34,499
p50$60,214
p75$94,087
p90$133,828
$10,000

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 MA 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
Chinese Diaspora Mission IL$269,106 President/missionary $64,695 $72,869 2023
Iglesia Evag Cristo Promesa Fiel MD$269,326 Pastor $42,520 $44,237 2024
New Wind Inc NM$269,853 Executive Director $59,000 $70,617 2024
Yancy Ministries Inc TN$269,926 President $80,300 $93,929 2024
Campus House Of Christian Campus Ministry Inc FL$270,177 Campus Minister $64,700 $69,636 2023
Venture Ministries Inc OK$270,690 President $40,364 $49,461 2024
Joyful Word Ministries Inc FL$265,410 President/sec. $71,089 $76,513 2023
Youth Evangelism Strategies Inc WY$271,409 President/tr $59,796 $71,255 2024
Brazilian Church Assembly Of God In Worcester MA$264,975 Pastor President $46,800 $48,182 2023
New Glory International TX$272,043 President $124,134 $138,182 2024
First Brazilian Assembly Of God Church SC$263,910 Pastor $24,000 $28,686 2023
Faith Moves Mountains Foundation SC$273,042 Director $8,715 $9,856 2025
Black Sheep Motorcycle Ministry CA$263,559 President $38,400 $36,899 2024
Pathway To Paradise Ministries MO$263,490 President $70,900 $83,566 2024
Oasis Ministry NC$263,119 President $21,987 $26,028 2023
Global Golf TN$263,011 President $58,967 $68,975 2024
Heartstrong Inc KS$262,999 President $172,151 $213,077 2023
Foundry Training Group MI$273,768 Director Of Theological Education $78,624 $90,309 2024
Discovering Truth Ministries CA$262,786 President & Ceo $73,363 $70,496 2024
Inter-lutheran Theological Seminary MI$262,476 President $98,614 $116,616 2023
Hope Africa Collective Inc FL$262,320 President $27,600 $28,853 2024
Jerry Vines Ministries Inc GA$262,000 Ceo $111,089 $124,300 2024
Laban Ministries International Inc TN$261,870 Administrator $74,100 $84,443 2025
Acts 17six Inc TN$261,319 Vice-president $62,400 $75,147 2023
Heaven To Earth Worship Center Inc FL$275,552 President $74,400 $77,779 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default3rd
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted3rd

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 (Rev Mark Harris) 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 329 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,000 is reasonable (approximately the 3rd 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.