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

Heart To Heart International Ministries Inc

Executive Director / CEO

EIN 330638384
CA · NTEE Q300
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jim Sorrels, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,136 total compensation of comparable organizations → $266,793 $30,000
$15,43710th
$34,45725th
$59,961Median
$89,63975th
$107,72990th
$30,000This org · 21st
p10$15,437
p25$34,457
p50$59,961
p75$89,639
p90$107,729
$30,000

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
International Accountability ProjectNY $342,608$121,757 990
Wells 4 Wellness IncUT $342,979$55,313 990
Speak Up Africa IncNY $345,613$215,475 990
Mission Housing Ministries IncFL $346,937$65,162 990
Unite To Light IncCA $336,661$100,800 990
Mexico Ministries IncTX $348,483$55,101 990
Women In The Window International IncFL $349,140$88,728 990
Kairos International IncIN $334,218$86,756 990
Foundation For Philippine ProgressOR $333,989$33,216 990
Mission Resource InternationalIN $333,354$52,514 990
World Wide Hispanic Outreach IncIN $351,602$29,310 990
African Enterprise IncWA $330,615$106,746 990
Latin American Missions Board IncWI $356,780$39,910 990
Project Soar MarrakechDC $357,057$49,165 990
Amazon Medical Project IncWI $326,004$37,440 990
Glocal Ventures IncTX $325,568$34,374 990
Friendly Water For The WorldWA $324,166$91,225 990
Forget Me Not Ministries IncIN $359,736$57,505 990
Healing Art MissionsOH $323,305$104,984 990
Global Jothoor FoundationVA $320,739$98,756 990
Reincorporated NfpTX $363,645$29,816 990
Africa Fire MissionOH $363,661$104,259 990
Iron Sharpens Iron Mentoring IncNV $363,712$75,441 990
Giao Diem Humanitarian Foundation IncCA $363,955$5,000 990
Apparent ProjectWA $364,312$11,208 990

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 CA 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 default21st
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted19th

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 (Jim Sorrels) 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 146 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 21st 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.