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PeerBasis
Compensation Comparability Determination

Pureheart Ministries

Executive Director / CEO

EIN 352301447
OR · NTEE F50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Davis, Executive Director / CEO ($98,700) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,521 total compensation of comparable organizations → $124,450 $98,700
$34,09110th
$38,81425th
$70,688Median
$81,26275th
$91,88290th
$98,700This org · 95th
p10$34,091
p25$38,814
p50$70,688
p75$81,262
p90$91,882
$98,700

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

OrganizationStateTotal revenueTotal compSource
Dynamic RecoveryMT $292,950$80,498 990
Bee Cave RecoveryTX $292,182$70,688 990
His Joshua HouseTX $317,504$38,993 990
Amistad Y ResolanaNM $339,114$37,641 990
The Gino Macchio Foundation IncNY $342,811$87,570 990
Larry Labonte Recovery CenterME $242,710$28,509 990
Living AmendsTX $234,716$58,394 990
Voices Of Problem Gambling RecoveryOR $234,408$92,693 990
Christian Clubhouse Ministries IncFL $231,161$55,649 990
Addiction Education Society IncCA $355,982$124,450 990
Theres Still HopeFL $229,616$77,115 990
Vermont Recovery Network IncVT $227,042$34,091 990
Applied Prevention ScienceOH $366,492$91,882 990
Cornerstone Softball IncCA $217,735$4,521 990
Love People Not Pixels IncTX $217,423$38,814 990
Bravehearts IncGA $212,750$72,038 990
Cross Roads Recovery MinistriesGA $403,494$76,443 990
Live Free MinistriesNJ $412,147$81,262 990
Mission Heart IncLA $417,288$34,518 990
First ContactNC $417,885$62,991 990
Prodigals InternationalWA $438,739$86,768 990

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 OR 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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted95th

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 (Timothy Davis) 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 21 similarly situated organizations (Same NTEE sector (F50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $98,700 is reasonable (approximately the 95th 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.