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PeerBasis
Compensation Comparability Determination

The Holiness Pilgrim Church Inc

Executive Director / CEO

EIN 351785546
IN · NTEE Q123
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Stephen Gibson, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Stephen Gibson — reported title “American 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

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$676 total compensation of comparable organizations → $138,446 $4,800
$3,26710th
$20,37425th
$35,490Median
$56,39575th
$91,09090th
$4,800This org · 18th
p10$3,267
p25$20,374
p50$35,490
p75$56,395
p90$91,090
$4,800

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 IN 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
Janes House WA$249,639 President $104,025 $93,330 2023
Amrita-seattle WA$277,588 President $62,679 $56,235 2023
Philip Hayden Foundation Inc CA$283,376 President $102,639 $86,268 2024
Imprint Hope NJ$239,662 Executive Di $33,600 $30,063 2023
Life Help WA$236,530 President $36,000 $31,373 2024
Epic Foundation Inc NY$299,012 Assistant Treasurer & Assistant Cfo $3,912 $3,441 2024
Brio Health Global CA$227,106 Executive Director $65,173 $56,395 2023
Friends Of Samaritans Place Inc TN$222,287 Director $38,500 $39,391 2024
Abrahams Tent Inc NY$313,586 Director $22,500 $20,374 2023
School Fund CA$213,228 Executive Director $52,000 $44,996 2023
Amigos De Las Americas-houston Chapter TX$209,500 Office Administrator $3,000 $3,007 2023
Friends Of Fountain Of Hope OH$333,059 Board Member $637 $676 2023
Chosen And Cherished Ministries Inc NY$338,893 President/treas $18,000 $15,832 2024
Children Of Zion Of Maryland Inc MD$348,515 Executive Director $39,000 $35,490 2024
India Connection Ministries Inc NY$366,574 Executive Director $27,500 $24,188 2024
Charles Antetokounmpo Family Foundation MN$368,862 Deputy Director $143,947 $138,446 2024
Womens Empowerment International CA$389,342 Executive Director $106,600 $89,596 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2025 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 IN 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted12th

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 (Stephen Gibson) 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 17 similarly situated organizations (Same NTEE sector (Q12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 18th 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.