Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Hearne House Inc

Executive Director / CEO

EIN 311309414
OH · NTEE L40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Felix C Moore, Executive Director / CEO ($37,500) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Felix C Moore — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$521 total compensation of comparable organizations → $119,144 $37,500
$11,10110th
$24,24125th
$50,899Median
$62,20175th
$81,08890th
$37,500This org · 36th
p10$11,101
p25$24,241
p50$50,899
p75$62,201
p90$81,088
$37,500

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 OH 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
Housing Initiatives Of Princeton NJ$392,002 Executive Director $49,167 $41,447 2023
Safe Harbors Network CA$391,640 Executive Dir. $13,210 $10,461 2024
Grace Home Inc OK$389,502 President/director $60,351 $60,944 2024
Next Step Initiative Tennessee TN$397,545 Executive Dir. $53,737 $50,465 2025
New Attitude On My Image Inc OH$398,948 Exec Director $53,400 $51,868 2024
Our Front Porch CO$400,731 Ceo $79,625 $70,019 2024
Hoskins Park Ministries Inc NC$401,432 Director $61,825 $60,314 2023
Gmp Development Corp MA$401,456 President & Ceo $4,937 $4,068 2024
Gratiot County Hope House MI$377,853 Executive Director $65,625 $62,118 2024
Nazareth Housing Development Corp OH$376,175 Executive Di $61,000 $59,250 2024
Samaritan House Inc NC$366,778 Executive Dir. $79,070 $74,924 2024
Pee Wee Homes NC$361,795 Director $550 $521 2024
South Oakland Citizens For The MI$426,298 Executive Di $65,000 $59,941 2025
Homes Of Hope Inc NC$357,864 Executive Director $55,296 $52,397 2024
Servants Of Shelter Of Koochiching County MN$430,647 Executive Director $76,200 $71,089 2023
Gila House Inc AZ$355,543 Executive Director $40,000 $35,278 2024
Papilion House Inc TX$352,841 President $34,770 $31,896 2024
Loving Hands Childrens Home CA$437,160 Executive Director $28,800 $22,807 2024
Village Of Hope Inc MD$349,483 Executive Director $61,250 $52,514 2024
Active Change Recovery Inc CA$346,347 President $25,000 $19,797 2024
New Alternatives For Lgbt Homeless Youth Inc NY$441,779 Executive Director $69,000 $58,868 2023
Haven Of Hope Inc NM$442,527 Executive Di $82,265 $81,142 2024
Sacred Roots Farm Inc GA$341,171 Ceo $84,908 $80,606 2023
Walking Down Ranch Inc AZ$447,141 Vice President $41,882 $36,938 2024
Siloam Missionary Homes NC$338,177 President $45,493 $44,381 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default36th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted31st

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 (Felix C Moore) 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 72 similarly situated organizations (Same NTEE sector (L40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,500 is reasonable (approximately the 36th 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.