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PeerBasis
Compensation Comparability Determination

Healthy Congregations Inc

Executive Director / CEO

EIN 203981295
OH · NTEE B60
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emlyn Ott, Executive Director / CEO ($31,251) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Emlyn Ott — reported title “CEO/EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,321 total compensation of comparable organizations → $76,820 $31,251
$8,91310th
$12,93725th
$33,122Median
$46,11275th
$61,43490th
$31,251This org · 42nd
p10$8,913
p25$12,937
p50$33,122
p75$46,112
p90$61,434
$31,251

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 OH 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
Literacy Volunteers At Centenary LA$77,776 Executive Director $32,800 $33,122 2024
Foundation For Coffee Knowledge IL$76,013 Ceo $2,500 $2,321 2023
New Vision For Children And Families Services Inc NY$84,688 President $30,500 $26,021 2023
Principle Based Leadership CA$69,732 President & Ceo $9,016 $7,351 2023
Beat The Streets Detroit Inc MI$69,549 Board Member $39,500 $37,389 2024
Maury Seldin Advanced Studies FL$90,703 Chairman/pre $10,800 $9,304 2024
Ohio Nurses Association Foundation OH$68,257 Ceo $32,257 $32,257 2023
National Coalition For Community Capital NC$67,437 Director Of Ops $63,646 $60,309 2024
Beauty Certified Education Association MN$92,935 Board Member/executive Director $51,406 $46,582 2024
War Legacies Project Inc VT$94,564 Executive Director/board Secretary $49,448 $45,642 2024
Mammacare Foundation Inc FL$94,855 President $19,322 $16,217 2025
Coalition For Educational Partnership CA$60,000 President & Ceo $42,000 $33,259 2024
Evolve Mentoring NC$100,977 Executive Director $41,333 $41,976 2022
Northwest Tennessee TN$101,975 President/ce $56,923 $54,872 2024
Texas Arabic Academy Inc TX$102,125 Ceo $22,000 $20,182 2024
Academy For Lifelong Learning NY$114,020 Executive Di $81,673 $65,936 2025
Washington Baptist Seminary DC$114,397 President $12,000 $9,657 2024
Literacy Volunteers Of America Bitterroot Inc MT$114,411 Executive Director $75,481 $76,820 2023
Nevada Christian Institute NV$115,276 Secretary $10,500 $9,652 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted42nd

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 (Emlyn Ott) 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 19 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,251 is reasonable (approximately the 42nd 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.