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PeerBasis
Compensation Comparability Determination

Gods Heart Ministry

Executive Director / CEO

EIN 330961944
CA · NTEE P80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ana M Serrano, Executive Director / CEO ($18,175) against every comparable organization that fit the selection criteria — 126 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

126 organizations qualified on sector, size, and geography 126 within the band form the benchmarked peer set.

Distribution of comparable compensation

$858 total compensation of comparable organizations → $191,161 $18,175
$12,03910th
$25,72425th
$44,884Median
$71,74175th
$81,57590th
$18,175This org · 17th
p10$12,039
p25$25,724
p50$44,884
p75$71,741
p90$81,575
$18,175

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Meridian Place Development OH$159,011 Ceo $5,477 $6,718 2023
Academy For Grassroots Organizations CA$159,606 President & Ceo $80,624 $78,311 2024
Unfaulted Corporation TX$161,145 Chief Execut $42,230 $47,517 2024
Barre Area Senior Center Inc VT$161,165 Director $51,480 $56,783 2025
Lutheran Housing Services 12 Inc OH$155,726 President/ce $54,426 $64,843 2024
Mount Vernon At Home Inc VA$155,539 Exective Director $39,692 $44,383 2023
Lowcountry Alliance For Model Communitie SC$155,380 Co-executive Director $21,692 $25,456 2024
Life Styles Foundation Inc AR$155,173 Executive Director $10,246 $12,622 2025
Colorado Black Caucus CO$154,950 Executive Director $32,000 $34,515 2024
Juniper House Inc MA$163,950 President $19,712 $19,925 2024
Hands Producing Hope Incorporated LA$164,078 President And Executive Di $693 $858 2024
Silverton Area Seniors Inc OR$165,708 Executive Dir. $51,832 $55,743 2023
Community Outreach Network Services Inc IN$166,238 Ceo $9,874 $11,713 2024
Achieve Inc CO$166,539 Executive Di $31,250 $33,706 2024
Fostering Life-changing Opportunities MO$167,579 Executive Director $30,228 $37,077 2023
Payee Plus OH$167,580 Executive Director $60,637 $72,242 2024
Plymouth Homes Inc MD$149,279 Treasurer $28,731 $30,215 2024
Amy's Wish With Wings TX$148,731 President $6,470 $7,280 2024
Street Bean Espresso WA$147,911 Director Of Operations $78,569 $81,463 2023
Hope House DC$170,608 Ex Executive Director $80,534 $79,494 2024
Scenic City Women's Network TN$147,199 Executive Di $25,000 $30,432 2023
Rose Of Sharon Equestrian School Inc MD$147,091 Executive Director $41,600 $45,040 2023
Universal City Supportive Housing MN$171,303 President/tr $68,006 $73,639 2025
The Lgbtq Center Inc IN$145,929 Executive Director $39,000 $46,262 2024
Ide Center Apartments Ii Inc OH$172,521 Ceo/president $18,970 $23,268 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted10th

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 (Ana M Serrano) 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 126 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,175 is reasonable (approximately the 17th 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.