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PeerBasis
Compensation Comparability Determination

The Moriah Foundation

Executive Director / CEO

EIN 371366285
IL · NTEE F60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brett Hanson, Executive Director / CEO ($134,325) against every comparable organization that fit the selection criteria — 139 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Brett Hanson — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

139 organizations qualified on sector, size, and geography 139 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,337 total compensation of comparable organizations → $244,230 $134,325
$18,38210th
$36,27125th
$56,679Median
$79,42075th
$116,34690th
$134,325This org · 93rd
p10$18,382
p25$36,271
p50$56,679
p75$79,420
p90$116,346
$134,325

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 IL 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
Story House Ministries Inc IN$366,241 Executive Di $69,224 $74,254 2023
Marriage Heritage Inc GA$364,732 Ceo & Secretary $144,000 $143,051 2024
Veteran Resilience Project Inc MN$377,786 Vice Chair $2,325 $2,337 2023
Companions On A Journey OH$378,239 Executive Di $45,750 $49,288 2023
Life Over Coffee SC$361,888 President $115,000 $122,033 2023
Sanctuary Counseling Center TN$360,869 Executive Director $102,500 $106,447 2024
House In The Woods Inc ME$380,477 Secretary/treas $14,968 $15,245 2023
Nami Wayne & Holmes Counties OH$380,782 Executive Di $38,728 $41,723 2023
Transforming Resources MN$360,142 Chairman & Ceo $122,850 $123,474 2023
Thriving Families Counseling Services IA$381,561 Director $140,508 $148,082 2025
Deliver The Dream Inc FL$381,679 Ceo/executiv $130,907 $121,500 2024
Fighting Chance Inc NY$381,997 Chairman & Ceo $60,000 $53,567 2024
Common Ground A New Jersey NJ$356,725 Executive Di $80,000 $68,750 2025
Fruit That Remains Inc AR$355,803 President/di $69,852 $77,574 2024
Christopher Ministries Inc TN$354,194 Director $16,850 $18,016 2023
Life-giving Wounds Corporation MD$352,796 President/chairman $103,995 $96,058 2024
Horses & Heroes Inc KS$352,786 Executive Director, Founder $33,653 $35,920 2024
Northern Appalachian Teen Challenge Inc WV$352,762 Executive Director $52,000 $55,626 2024
Concordia Counseling A Lutheran IN$388,692 Ceo $43,175 $44,983 2024
Adams Purpose CO$390,518 Executive Director $31,254 $29,609 2024
Wells Of Wholeness Inc GA$391,188 Executive Di $132,125 $131,254 2024
The Relationship Resource CA$349,231 Executive Dir. $57,457 $50,466 2023
Elevate North Texas TX$392,082 Executive Director $60,000 $59,298 2024
Jersey Shore Dream Center NJ$347,790 Secretary $9,269 $8,176 2024
Virginia Law Enforcement Assistant VA$346,111 Director $28,125 $27,622 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default93rd
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted91st

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 (Brett Hanson) 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 139 similarly situated organizations (Same NTEE sector (F60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $134,325 is reasonable (approximately the 93rd 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.