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PeerBasis
Compensation Comparability Determination

Fellowship Of The Cosmic Mind

Executive Director / CEO

EIN 271287368
NC · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Harrison Koehli, Executive Director / CEO ($1,400) against every comparable organization that fit the selection criteria — 274 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Harrison Koehli — reported title “Vice-president/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

274 organizations qualified on sector, size, and geography 274 within the band form the benchmarked peer set.

Distribution of comparable compensation

$828 total compensation of comparable organizations → $201,955 $1,400
$14,20710th
$26,68925th
$46,557Median
$70,36775th
$96,62990th
$1,400This org · 1st
p10$14,207
p25$26,689
p50$46,557
p75$70,367
p90$96,629
$1,400

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Into The Jordan Ministries Inc FL$265,324 Ceo $57,297 $50,599 2024
Compassion Causes CA$265,402 Development Director $12,275 $9,964 2024
Continuum Network LA$266,052 President/executive Director $12,500 $13,321 2023
Road To Purity Inc CO$262,085 President $71,200 $64,178 2024
One Message Foundation Corporation CA$266,703 Ceo $42,875 $34,803 2024
Youth With A Mission - Nevada NV$261,962 President $26,904 $26,100 2023
Ihope Ministries TX$261,927 Executive Director $26,077 $24,521 2024
Seg-way Ministries MN$261,812 Executive Director $17,461 $16,698 2023
Corporate Care Of The Sioux Empire SD$261,267 Executive Di $137,355 $142,500 2024
Laulima Ministries International HI$261,052 President $182,428 $153,536 2024
Gilead Ministries Inc IN$260,157 Executive Di $61,825 $61,288 2024
Center For Sacred Studies CA$259,761 President $1,100 $893 2024
Sun Ministries Inc MO$259,578 Administrative Director $34,700 $35,569 2023
Beth Sholom Home Eastern Va Foundation VA$269,691 Secretary $53,158 $48,249 2024
Powered To Move TX$269,908 Founder $8,400 $7,899 2024
Christian Culture Community IA$269,987 Executive Director $46,800 $48,170 2024
New Testament Restoration Foundation GA$258,688 President $65,000 $61,437 2024
Here Come Better Days TX$270,099 Executive Director $72,997 $68,642 2024
Reverence Ministriesinc NC$270,154 Chairman $78,528 $76,275 2024
Camp Haven Inc AR$257,932 President $31,561 $33,349 2024
Global Sharing CA$271,324 President And Ceo $102,240 $85,442 2023
Pacific Marine Foundation Inc WA$257,218 President $67,816 $57,075 2024
Liumi Inc FL$271,670 President $40,769 $36,003 2024
Exodos Ministries FL$271,690 Employee $47,130 $41,620 2024
Swamp Camp Mission Alliance Inc NC$271,735 Executive Dr $36,295 $35,254 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted1st

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 (Harrison Koehli) 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 274 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,400 is reasonable (approximately the 1st 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.