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PeerBasis
Compensation Comparability Determination

The Nehemiah Foundation Of

Executive Director / CEO

EIN 311371691
OH · NTEE X20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Willman, Executive Director / CEO ($73,954) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amy Willman — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,416 total compensation of comparable organizations → $237,823 $73,954
$15,07910th
$34,67325th
$59,584Median
$77,66475th
$94,50690th
$73,954This org · 65th
p10$15,079
p25$34,673
p50$59,584
p75$77,664
p90$94,506
$73,954

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
Baptist Bible Hour Inc OH$432,705 Secretarytreasurer $3,300 $3,300 2024
Xingu Mission OH$470,248 President $58,000 $59,713 2023
Faith Ranch And Farms Fund OH$470,956 Secretary $36,010 $36,010 2024
Equip Ministries International OH$418,880 Exec Director $76,070 $78,317 2023
Eyes Wide Open International OH$477,962 President $1,416 $1,416 2024
Declare Worship Community OH$481,218 Executive Di $73,750 $73,750 2024
Ancient Path Ministries OH$410,815 Coo Managing Director $57,875 $59,584 2023
Mission Of Mary Cooperative OH$493,057 Executive Director $77,328 $77,328 2024
86 Ministries OH$505,046 President $30,000 $30,886 2023
Order Of The Common Life OH$358,788 Founding Director $33,336 $33,336 2024
Bishop Griffin Resource Center OH$545,853 Executive Di $97,928 $97,928 2024
Tim Sheets Ministry OH$551,865 President $231,000 $237,823 2023
The Lore Family Ministries Inc OH$338,092 President $65,913 $67,860 2023
Mb Evidence Ministries Inc OH$332,684 President $37,591 $38,701 2023
Wooster Outdoor Center Inc OH$329,585 Executive Di $41,425 $41,425 2024
Futurechurch OH$567,380 Executive Di $78,500 $80,819 2023
Jeremiah Tree Inc OH$315,907 Executive Director $12,183 $13,057 2022
Vision Ohio OH$308,113 President $53,687 $53,687 2024
Partners India International Inc OH$303,456 President $78,000 $78,000 2024
Welcome Home Global Inc OH$301,350 Executive Director $22,500 $23,165 2023
Tom Short Campus Ministries OH$605,226 President $128,816 $132,621 2023
St Peter The Rock Media OH$611,778 Executive Director $53,308 $53,308 2024
Dayton Shop Inc OH$650,044 President $74,675 $74,675 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default65th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted61st

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 (Amy Willman) 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 23 similarly situated organizations (Same NTEE sector (X20) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,954 is reasonable (approximately the 65th 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.