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PeerBasis
Compensation Comparability Determination

High Street United Methodist Church

Executive Director / CEO

EIN 311177598
IN · NTEE X122
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Morris Melissa, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 22 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

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,743 total compensation of comparable organizations → $156,882 $1,500
$6,77210th
$23,62625th
$47,080Median
$68,35275th
$125,85690th
$1,500This org · 0th
p10$6,772
p25$23,626
p50$47,080
p75$68,352
p90$125,856
$1,500

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 IN 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
Thai Village Inc WI$489,280 Executive Director $25,200 $24,956 2024
7 Stages Discipleship Bridges TX$472,577 Chairman $54,000 $52,735 2023
Why Not Bless Inc TX$513,847 President/di $52,300 $49,610 2024
The Janaka Foundation CA$526,409 Executive Director & Secretary $21,480 $17,588 2024
Cornelius Connection International TX$526,924 Director $66,500 $63,079 2024
Dove's Nest Inc IN$419,717 Store Manager $57,536 $57,536 2024
Science Of Mind Foundation Inc CO$415,517 Dir. Of Phil $46,071 $41,891 2024
Orthodox Ministry Services PA$573,025 Secretary & Ceo $165,900 $156,882 2024
Tanaka TX$395,736 President $24,440 $23,183 2024
American European Bethel Mission CA$575,308 President $154,446 $126,465 2024
Episcopal Preaching Foundation Inc NJ$376,767 Executive Director $85,000 $70,110 2025
Del Camino Connection Nfp IL$602,673 Executive Director $85,000 $79,242 2024
Kingdom Builder Foundation CA$604,067 Executive Director $49,545 $40,569 2024
Vital Seed Ministries International TX$366,014 Chairman/direct $21,955 $21,440 2023
Crossroads Fellowship Foundation NC$354,364 President $31,979 $31,333 2024
Wiseheart Foundation Inc TN$349,084 Director $154,818 $150,338 2025
United Childrens Education Foundation NY$666,763 Executive Director $6,500 $5,570 2024
Christian Horizons Charitable TN$671,621 Ceo $51,728 $51,560 2024
Lutheran Center Corporation MD$691,540 Ceo $50,250 $44,549 2024
Orthodox Church Capital Improvement Fund CA$697,334 Director $6,667 $5,459 2024
Storehouse Ministries Outreach Inc TX$715,335 President $5,000 $4,743 2024
Alliance Ministries Inc AL$721,858 Executive Director $117,500 $120,372 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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), adjusted18th
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 (Morris Melissa) 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 22 similarly situated organizations (Same NTEE sector (X12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 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). 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.