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PeerBasis
Compensation Comparability Determination

Circle Of Hope Ministries Inc

Executive Director / CEO

EIN 273678596
SC · NTEE I40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Dortch, Executive Director / CEO ($13,920) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,372 total compensation of comparable organizations → $161,979 $13,920
$20,30010th
$36,47825th
$48,163Median
$62,29575th
$112,20490th
$13,920This org · 0th
p10$20,300
p25$36,478
p50$48,163
p75$62,295
p90$112,204
$13,920

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.

OrganizationStateTotal revenueTotal compSource
The Starts Within OrganizationOH $132,733$39,197 990
Stephens PlacePA $157,670$14,372 990
Freer Records IncNY $159,647$39,286 990
Citizens For Prison ReformMI $164,052$51,958 990
Taking Action For GoodTN $115,785$161,979 990
Bethany House Ministries IncMA $175,854$51,682 990
Pathways For Change IncFL $106,135$20,024 990
Finequity IncNY $100,802$100,510 990
Ekolu Mea NuiHI $198,570$20,713 990
Black Liberation FundSC $203,633$120,000 990
Getpaid IncPA $204,940$35,125 990
Reaching Out From Within IncKS $209,688$72,631 990
Greater Falls Community Justice CenterVT $212,483$48,163 990
New Life Mission Inn - MissouriMO $212,605$37,830 990
Sustainable AlamanceNC $215,496$49,522 990

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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted0th

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 (John Dortch) 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 15 similarly situated organizations (Same NTEE sector (I40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,920 is reasonable (approximately the 0th 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.