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PeerBasis
Compensation Comparability Determination

One Heart Ministries Inc

Executive Director / CEO

EIN 342066493
GA · NTEE X90
FY ending 2023-07-31
June 9, 2026

This analysis benchmarks the total compensation of Sheldon Landy, Executive Director / CEO ($78,095) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sheldon Landy — reported title “Director of Ministries”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$27,625 total compensation of comparable organizations → $168,236 $78,095
$39,23510th
$48,34425th
$66,208Median
$93,31675th
$133,02290th
$78,095This org · 70th
p10$39,235
p25$48,344
p50$66,208
p75$93,316
p90$133,022
$78,095

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 GA 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
G R A S P SC$487,188 Executive Dir. $46,217 $46,577 2024
Washington County Council Of Churches MD$477,693 Executive Director $50,650 $45,744 2024
Unfolding Faith Inc Dominion Leadership Academy GA$475,000 Ceo $51,587 $51,587 2023
Mission Link International VA$498,189 Exec Director $42,666 $40,971 2023
Tellasia Ministries Inc CO$466,445 President $81,826 $75,794 2024
John Jay Institute For Faith Society PA$504,220 President $132,458 $127,602 2024
Becoming Foundation Inc PA$460,700 President $75,000 $72,250 2024
Acme Christian Thrift Store &Food Pantry MI$457,086 Director Of Operations $47,837 $49,107 2023
S W A T Ministries Inc GA$449,659 Executive Director $28,750 $27,925 2024
District Council Treasure Coas FL$446,865 Store Manager $42,104 $38,209 2024
Boston Dialogue Foundation Inc MA$522,025 Executive Director $46,000 $39,931 2024
Ucc Xix Inc OH$441,426 Treasurer $50,772 $51,947 2024
Kingdomquest Ministries Inc IN$440,477 President $109,414 $114,754 2023
Youth For Truth International CA$532,072 President $59,220 $49,399 2024
Interfaith Alliance Of Iowa IA$431,795 Executive Di $131,900 $139,514 2024
Fons Vitae Of Kentucky Inc KY$424,939 President $62,745 $67,044 2023
Sheboygan County Interfaith WI$418,932 Executive Di $63,699 $64,263 2024
Israel Today Ministries Inc TX$414,177 President $174,101 $168,236 2024
Village Heartbeat CO$411,880 President & Ceo $103,591 $98,789 2023
Arimborgo Ministries AZ$408,419 President $72,500 $67,355 2024
Love Akron Inc OH$572,735 Executive Di $130,320 $133,338 2024
Jewish Jewels Inc FL$391,760 Director $57,463 $52,147 2024
Interfaith Caregivers Inc WI$576,673 Executive Director $90,688 $91,492 2024
Oklahoma Center For Community And OK$578,544 President & $120,794 $132,285 2023
The True Vine A Christian Foundation AL$385,452 Managing Director $30,056 $31,367 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default70th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted66th

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 (Sheldon Landy) 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 44 similarly situated organizations (Same NTEE sector (X90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,095 is reasonable (approximately the 70th 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.