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PeerBasis
Compensation Comparability Determination

Consumed Ministries

Executive Director / CEO

EIN 200384485
MN · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Miller, Executive Director / CEO ($131,200) against every comparable organization that fit the selection criteria — 844 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

844 organizations qualified on sector, size, and geography 844 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $386,127 $131,200
$17,95710th
$35,46225th
$60,736Median
$91,88675th
$119,56890th
$131,200This org · 93rd
p10$17,957
p25$35,462
p50$60,736
p75$91,886
p90$119,568
$131,200

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 MN 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
Sons Of Thunder Ministries & Publications Inc OR$453,285 President $60,000 $56,390 2024
Cross To Light Corporation TN$453,393 President $53,600 $57,019 2024
Potter's Wheel Inc KY$453,455 Executive Director $97,538 $106,052 2024
Leaderstream Inc IN$452,970 President $81,000 $84,218 2025
Bible Outreach Ministries TX$453,907 President $13,000 $13,549 2023
Northern Light Ministries OR$454,037 President, Excutive Director $18,624 $18,020 2023
Benchmark Adventure Ministries Inc TN$451,762 Executive Director $71,010 $75,539 2024
Parish Resource Center Inc PA$451,557 Executive Di $100,512 $104,436 2023
Love & Truth Network Inc AZ$450,850 Executive Director $94,441 $91,919 2024
Fundacristo Missions International TX$450,133 President $27,700 $28,870 2023
One Vision International Inc TN$456,368 Executive Director $51,155 $54,418 2024
Heaven Sent Ministries Inc WV$449,920 Executive Director $19,200 $21,039 2024
Pittsburgh Region International Student Ministries PA$449,821 Director $146,276 $147,626 2024
For Girls Like You Ministries TN$456,707 President $24,000 $25,531 2024
Lord's Gym Of El Dorado County Inc CA$449,700 President $60,000 $53,982 2023
Highlands Church Of The Cumberlands TN$449,629 Worship Pastor $13,500 $14,361 2024
New Vision Christian Church AL$449,556 Pastor $142,246 $155,522 2024
Christ-life Ministries Inc IA$449,525 Executive Director, Board President & Treasurer $72,835 $80,709 2024
Christian Missions Overseas Inc CA$457,018 Secretary $54,000 $47,190 2024
Reconciliation Ministries International Inc TX$457,182 President $67,500 $68,333 2024
Freedom Path Counseling Inc GA$457,592 President $107,200 $112,306 2023
Campus One80 Ministries Inc NY$448,593 President $27,436 $25,090 2024
Kidz Blitz Ministries Inc GA$457,902 Board Member $60,000 $61,055 2024
Eternal Christendom CA$448,486 President $52,000 $45,442 2024
Veritas International University CA$458,131 President $34,800 $30,411 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default93rd
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted92nd

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 Miller) 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 844 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $131,200 is reasonable (approximately the 93rd 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.