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PeerBasis
Compensation Comparability Determination

Song And Spirit Inc

Executive Director / CEO

EIN 271828848
MI · NTEE X90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Gilhuly, Executive Director / CEO ($38,100) against every comparable organization that fit the selection criteria — 377 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

377 organizations qualified on sector, size, and geography 377 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $234,599 $38,100
$6,12910th
$14,22225th
$29,263Median
$49,33075th
$70,97890th
$38,100This org · 64th
p10$6,129
p25$14,222
p50$29,263
p75$49,330
p90$70,978
$38,100

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 MI 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
Buddhist Peace Fellowship CA$93,620 President $879 $735 2024
Iglesia Cristiana La Familia De Dios Corp GA$93,312 Pastor $63,334 $61,697 2024
Partners In Christ TN$93,259 Executive Director $35,000 $36,696 2023
Todd Bailey Ministries Inc CO$94,353 President $35,600 $33,072 2024
Korean Christian Broadcasting CA$94,535 Cfo $36,000 $31,007 2023
Washington Prayer Coalition VA$92,843 Director $9,000 $8,419 2024
Fellowship Of The Inexhaustible Cup VA$92,814 Manager $8,500 $7,951 2024
Omkwm CA$92,709 Cfo $36,000 $30,117 2024
Sandra Hancock Ministries Inc TN$92,685 President $1,800 $1,833 2024
Abundant Life Community Church VT$92,677 President $48,000 $46,807 2024
Gap Kingdom Ministries VA$95,003 Pastor & Director $2,985 $2,875 2023
American Housing Foundation I Inc GA$92,457 Dr/president $131,107 $127,717 2024
Happy Caldwell Ministries Inc AR$95,305 President $85,000 $92,566 2024
The Theosophy Company CA$95,337 Trustee $31,200 $26,102 2024
Tikvat Am Yisrael Inc NV$91,867 President $30,000 $29,134 2024
Heart To Heart Inc A Catholic Media Ministry IL$91,859 Director $62,223 $57,738 2025
One More Church Inc IN$91,745 Executive Director $67,634 $71,142 2023
Christian Vision Inc HI$91,692 President $12,000 $10,409 2024
Gulfside Association Of The United Methodist Church Inc MS$91,603 Executive Director $35,000 $37,766 2024
All Will Know Him Inc FL$91,531 Director $7,090 $6,453 2024
Youth On The Move Usa Inc FL$96,166 President $36,000 $33,733 2023
Light Of The World Evangelization IL$96,199 Executive Di $70,000 $64,955 2025
Spiritual Counterfeits Project Inc CA$91,159 President $48,000 $39,121 2025
The Beth El Endowment Foundation CA$96,324 Treasurer $67,184 $57,865 2023
Point Of Change Jail And Street Ministry Inc MD$91,148 Founder, Sr. Pastor, Executive Director $46,251 $41,893 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default64th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted59th

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 (Mary Gilhuly) 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 377 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,100 is reasonable (approximately the 64th 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.