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PeerBasis
Compensation Comparability Determination

Esthers Heart For Transformation Ministry Inc

Executive Director / CEO

EIN 263350792
NC · NTEE P30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrea King, Executive Director / CEO ($39,250) against every comparable organization that fit the selection criteria — 172 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

172 organizations qualified on sector, size, and geography 172 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $184,820 $39,250
$16,28010th
$33,24025th
$54,492Median
$71,74575th
$92,99590th
$39,250This org · 33rd
p10$16,280
p25$33,240
p50$54,492
p75$71,745
p90$92,995
$39,250

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 NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Beautiful Feet Global Outreach IncTN $262,520$48,167 990
Metro Youth Sports IncIN $262,683$9,794 990
Caleb Micah MinistriesTX $263,270$104,749 990
Lowndes Valdosta Commission For Children & Youth IncGA $263,393$24,045 990
Tire Swing Collective IncGA $263,850$81,741 990
Tecumseh Tomorrows IncNE $265,257$26,240 990
Jacob's Bridge To Learning IncOK $258,264$22,379 990
Child Welfare Citizens Board Of OkOK $257,089$66,072 990
The Court & Child Advocacy Group IncIN $267,472$80,689 990
Connecticut Family Support NetworkCT $256,680$53,049 990
Blue Door Ministries IncAR $256,299$55,535 990
Tlc Foundation IncCT $256,279$13,512 990
Camp Possibilities FoundationMD $268,393$52,834 990
A Bed 4 Me Foundation IncFL $268,409$41,888 990
Wetzel-tyler Child Advocacy CenterWV $268,458$52,142 990
Paulding Pregnancy Services IncGA $269,513$30,580 990
Visionary YouthNE $270,255$37,310 990
Bridges Child Placement AgencyCO $254,004$74,499 990
Norfolk Casa IncVA $270,836$69,188 990
Whistle Stop Supervised Child VisitationLA $272,097$69,202 990
Westlawn Youth NetworkIL $251,654$26,070 990
Casa Of Polk County IncOR $251,256$53,443 990
Twenty-one Senses Inc NfpIL $275,255$47,803 990
Stark Community Support NetworkOH $275,381$66,629 990
Project Angel HugsWI $275,446$64,834 990

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 NC 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 default33rd
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted32nd

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 (Andrea King) 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 172 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,250 is reasonable (approximately the 33rd 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). 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.