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PeerBasis
Compensation Comparability Determination

Heavenly Grace Ministries Inc

Executive Director / CEO

EIN 270573105
NY · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Singh, Executive Director / CEO ($33,000) against every comparable organization that fit the selection criteria — 73 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: Lisa Singh — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$173 total compensation of comparable organizations → $145,885 $33,000
$9,12110th
$20,65425th
$39,329Median
$65,80975th
$83,07890th
$33,000This org · 42nd
p10$9,121
p25$20,654
p50$39,329
p75$65,809
p90$83,078
$33,000

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 NY 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
Mahayogi Yoga Mission Inc NY$113,198 President $5,000 $5,148 2023
Get The Word Out Inc CO$115,218 President $41,670 $44,218 2024
Danny Oertli Ministries Inc CO$109,813 President $57,126 $62,409 2023
Church United CA$116,515 Vice President $45,000 $43,002 2024
Barbara Yandell Ministries TX$108,559 Pres. & Rev. $58,636 $64,910 2024
Grad Resources TX$117,974 Chairman $72,000 $79,704 2024
Mt Zion Pentecostal Churches Of God NJ$119,356 President $28,600 $30,286 2022
Women's Circle Inc FL$119,472 Director $72,000 $77,063 2023
South Mountain Family Camp NC$105,983 Executive Director $18,063 $20,654 2024
This Redeemed Life TX$120,165 President $33,815 $37,433 2024
Ross Family Ministries NC$105,754 President $62,500 $73,577 2023
Charis Foundation For New Monacticism & Interspirituality NM$121,147 President, Director Of Keating-schachter Center $50,800 $60,465 2024
Inner Vision Spiritual Life Maintenance Inc MD$102,772 President $18,635 $19,280 2024
G3 Experience Inc TX$102,448 President $54,000 $61,543 2023
Windows To The Divine CO$123,746 President $36,000 $39,329 2023
Firstlight International PA$101,654 President $17,280 $19,070 2024
Movement Day Greater Dallas TX$128,186 Executive Dir. $21,300 $23,579 2024
Orchard Ministries NM$96,354 President $43,314 $51,555 2024
Youth On The Move Usa Inc FL$96,166 President $36,000 $38,531 2023
Wine Women In The New Evangelization MN$130,747 Secretary & Treasurer $13,000 $14,215 2024
The Theosophy Company CA$95,337 Trustee $31,200 $29,815 2024
Partners In Christ TN$93,259 Executive Director $35,000 $41,916 2023
Africa Church-planting & Training In Vocational Ed IN$133,020 Executive Director $19,350 $22,582 2024
Fellowship Of The Inexhaustible Cup VA$92,814 Manager $8,500 $9,082 2024
New Wilderness Adventures NC$133,340 Exec Director $23,500 $26,871 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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)45th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted38th

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 (Lisa Singh) 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 73 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,000 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.