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PeerBasis
Compensation Comparability Determination

Hands Of Hope

Executive Director / CEO

EIN 364875562
SC · NTEE Q33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Luke Black, Executive Director / CEO ($22,864) against every comparable organization that fit the selection criteria — 168 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Luke Black — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

168 organizations qualified on sector, size, and geography 168 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,755 total compensation of comparable organizations → $162,883 $22,864
$9,17310th
$19,35825th
$36,522Median
$56,06775th
$83,89990th
$22,864This org · 36th
p10$9,173
p25$19,358
p50$36,522
p75$56,067
p90$83,899
$22,864

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 SC 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
All Things New Inc FL$223,630 Formerpresident $36,667 $33,018 2024
Least Of These Ministries Inc MD$222,248 President & Executive Director $42,600 $38,176 2024
American Medical Institute Inc TX$225,800 Director/manager $55,207 $52,935 2024
Zeelo Inc KS$220,438 Director $106,000 $109,769 2024
Third Day Missions Inc NY$227,765 Executive Director $23,800 $21,224 2023
Open Institute International Inc DC$228,190 Chairman $66,800 $57,849 2023
The Mooncatcher Project Inc NY$228,334 Executive Director $36,200 $31,355 2024
Cattle For Christ International Inc AL$218,962 President $79,000 $84,225 2023
Warren Majengo Foundation PA$228,965 Executive Director $14,300 $14,073 2023
His Children International Corp FL$218,477 President $60,000 $55,625 2023
Ruel Foundation Usa CA$229,495 Board Member $5,401 $4,470 2024
Touch The Nations NE$218,103 President $8,950 $9,499 2023
Israel Team Advocates International Inc AL$230,832 President And Ceo $150,000 $155,333 2024
Engage Africa IL$230,892 President $37,150 $35,009 2024
Build And Restore International CA$232,223 President $20,000 $17,043 2023
Haitian Artisans For Peace Internat MI$232,790 Treasurer $50,231 $49,698 2024
Open Door Haiti Inc FL$214,742 President $10,000 $9,270 2023
Refugee Relief WA$214,563 President And Ceo $13,200 $11,328 2024
His Cherished Ones Inc FL$233,345 President $26,127 $23,527 2024
Swisscontact North America Inc NY$214,386 Project Director $148,777 $128,866 2024
Elizabeth's Voice Inc TX$213,569 President $10,160 $10,030 2023
Evanjafrica Inc SC$234,392 Founder & Ex $54,000 $55,595 2023
Empact Northwest WA$213,249 Executive Director $25,071 $22,152 2023
Because Of Hope CA$213,002 President/exec Director $42,000 $34,764 2024
Mission Of Truth TN$235,100 Vice President $60,000 $62,239 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default36th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted36th

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 (Luke Black) 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 168 similarly situated organizations (Same NTEE sector (Q33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,864 is reasonable (approximately the 36th 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.