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PeerBasis
Compensation Comparability Determination

Heritage Mission Foundation Inc

Executive Director / CEO

EIN 364532193
IN · NTEE B11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Benjamin L Mains, Executive Director / CEO ($23,800) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Benjamin L Mains — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$414 total compensation of comparable organizations → $298,305 $23,800
$5,75610th
$14,82725th
$25,899Median
$56,47475th
$85,21890th
$23,800This org · 45th
p10$5,756
p25$14,827
p50$25,899
p75$56,474
p90$85,218
$23,800

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
La Vega Pirates Education Foundation TX$194,234 Executive Director $10,000 $9,486 2024
Argyle Education Foundation TX$197,529 Aef Director $77,120 $73,153 2024
Clark-pleasant Education Foundation IN$197,871 Executive Di $19,100 $19,100 2024
Microenterprise Collaborative CA$187,555 Executive Dir. $106,411 $89,706 2023
Vanguard School Foundation Inc FL$198,554 Head Of School $18,159 $16,654 2023
Harbor Springs Ram Boosters MI$186,815 Treasurer $3,600 $3,524 2024
Bfb Foundation Inc NC$199,887 Executive Director (Ended 5/2023) $18,750 $18,914 2023
Chico Cheer All Stars Inc CA$184,735 Director And President $30,000 $24,565 2024
Lee County Education Foundation NC$184,531 Executive Director $4,500 $4,539 2023
The Citadel Real Estate Foundation SC$201,708 Executive Director $122,625 $124,892 2023
Whitefish School District Education Foundation MT$202,027 Executive Director $22,917 $23,425 2024
Concordia Lutheran Schools Of Omaha NE$183,176 President $67,643 $71,028 2023
Winchester Education Foundation Inc VA$181,748 Executive Director $14,394 $13,568 2023
St Charles City County Library MO$180,821 Library Foundation Directo $17,144 $17,219 2024
Mike Steele Foundation For Communities In Schools TX$180,023 President & Ceo $8,035 $7,622 2024
Savannah Classical Academy GA$179,227 Executive Di $110,557 $108,526 2023
Putnam Education Partnership Foundation TN$208,115 Director $23,200 $23,125 2024
St Cloud State University Alumni MN$209,881 Executive Director $25,055 $23,476 2024
Peace Academic Center Inc KS$210,137 Secretary/administrator $36,000 $37,969 2023
Friends Of Upland Choral Music CA$172,068 Treasurer $7,200 $5,743 2025
The Educators' Cooperative TN$214,686 Executive Director $40,000 $39,870 2024
Eccs Building Company MN$170,500 Chair $17,689 $17,064 2023
Trinity Education Foundation WA$215,309 Interim Executive Director $83,062 $72,601 2023
Lancaster-lebanon Education Foundat PA$168,501 Exec Dir At $92,968 $87,914 2024
Friends Of The Pool Inc FL$217,448 Executive Director $44,000 $40,354 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2024 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 default45th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted54th

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 (Benjamin L Mains) 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 112 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,800 is reasonable (approximately the 45th 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.