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PeerBasis
Compensation Comparability Determination

Grace To Glory Discipleship Ministries Inc

Executive Director / CEO

EIN 272874794
SC · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Harrison, Executive Director / CEO ($37,000) against every comparable organization that fit the selection criteria — 129 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: Michelle Harrison — reported title “ASSISTANT 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

129 organizations qualified on sector, size, and geography 129 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3 total compensation of comparable organizations → $131,198 $37,000
$4,38810th
$14,34525th
$27,997Median
$48,46175th
$65,59790th
$37,000This org · 64th
p10$4,388
p25$14,345
p50$27,997
p75$48,461
p90$65,597
$37,000

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 SC 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
Community Connection Of Sauk Centre MN$76,676 President $9,240 $8,501 2024
Academic Technology And Wellness Academy SC$76,695 Executive Director $29,500 $28,654 2024
The Molly Ann Tango Memorial Foundation Inc CT$75,863 Secretary $2,080 $1,869 2023
Translational Testing And Training GA$75,497 Interim Ceo $49,325 $44,986 2025
Freedom Sailing Camp Of Fl Inc FL$75,281 Vice President $4,749 $4,154 2024
Greater Portland Economic Development OR$75,085 Executive Director $36,591 $32,572 2023
Stewartstown Area Senior Citizens Center Inc PA$75,068 Director $34,580 $32,107 2024
Tampa Bay Economic Prosperity Foundation FL$75,000 President/ceo $59,083 $51,677 2024
Christian Outreach Training And Research Institute CA$74,798 President/director $300 $241 2024
Mulberry Place Inc AR$78,254 Executive Director $21,642 $23,318 2023
Family Promise Of Southwestern PA$74,481 Executive Di $58,396 $55,821 2023
Iglesia Camino Verdad Y Vida NY$78,852 President $9,353 $7,869 2024
Agua Es Vida SC$73,901 Ceo $17,700 $17,700 2023
Recovery Cafe Columbus IN$79,639 Executive Director $12,003 $12,133 2023
Children Requiring A Caring Kommunity NC$73,080 Executive Direc $59,800 $59,228 2023
International Mission Center MO$72,854 President $51,000 $48,996 2025
Doylestown Business And Community Alliance PA$80,143 Office Manager $20,916 $19,420 2024
Waymakers Center TN$80,299 President And Treasurer $22,500 $22,670 2023
Shelter Resources Inc LA$80,584 Exective Director $98,572 $101,057 2024
Hermosa Beach Kiwanis Foundation CA$72,205 Director $6,000 $4,824 2024
Latinos For Leadership Excellence CA$81,059 Founder & Board Chair $99,013 $81,954 2023
Sequel Inc SD$71,064 Executive Di $80,841 $83,068 2024
Adams Quest PA$81,977 Director $52,631 $48,866 2024
Patch Our Planet Inc FL$82,203 Executive Di $71,624 $62,646 2024
Love The Child TX$70,410 President $6,500 $6,488 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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)61st
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted53rd

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 (Michelle Harrison) 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 129 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,000 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.