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PeerBasis
Compensation Comparability Determination

In His Light Inc

Executive Director / CEO

EIN 383905503
OH · NTEE P80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gale D Miller, Executive Director / CEO ($89,670) against every comparable organization that fit the selection criteria — 203 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

203 organizations qualified on sector, size, and geography 203 within the band form the benchmarked peer set.

Distribution of comparable compensation

$557 total compensation of comparable organizations → $90,056 $89,670
$10,37710th
$25,15025th
$46,019Median
$61,01675th
$73,67990th
$89,670This org · 100th
p10$10,377
p25$25,150
p50$46,019
p75$61,016
p90$73,679
$89,670

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 OH 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
Nami Geauga County OH$220,116 Exec Dir -Ex $58,096 $56,429 2024
Family Promise Of Cobb County GA$219,831 Executive Director $55,254 $52,454 2023
The No Woman No Girl Initiative NC$220,833 Executive Di $49,000 $47,802 2023
Journey To Adult Success Inc WI$221,178 Executive Di $48,050 $46,019 2024
Pawsitivity MN$218,770 Acting Secretary $31,400 $28,453 2024
Bethany Place Inc GA$221,413 President $24,000 $22,130 2024
Jeremiah's Crossing Inc WI$221,533 Exec. Dir./s $2,250 $2,219 2023
Asi Boise Inc MN$218,621 President/treasurer $68,006 $61,624 2024
Greek Orthodox Housing Corporation CA$222,266 Chief Executive Officer $1,500 $1,188 2024
Wisconsibs Inc WI$222,412 Former Ed $73,478 $70,373 2024
Cook Inclusive Company CO$222,735 Founder/executive Director $39,385 $35,656 2023
The Meeting Place One Inc NC$217,177 Executive Director $59,917 $58,453 2023
A Place To Belong MN$223,096 Executive Director $52,660 $49,128 2023
Women Of Hope Resource Center Inc NJ$216,954 Acting Treasurer $60,060 $50,629 2023
Sli Mclaughlin House Inc MA$223,334 President $30,225 $24,266 2025
Northern California Peoples Advocate CA$223,661 President $66,000 $53,808 2023
After Military Service TX$223,677 Founder, President And Ceo $48,000 $45,333 2023
Pawsitive Perspectives MN$224,142 Exec. Dir/se $73,399 $64,797 2025
Girls Incorporated Foundation Trust NY$224,516 Executive Di $16,316 $13,521 2024
Asi - Stillwater Inc MN$224,910 President/tr $68,006 $60,036 2025
Autism Health Insurance Project Inc CA$225,306 President/program Director $91,250 $74,394 2023
Life Has No Boundaries Co IN$225,462 Executive Director $60,000 $59,740 2023
Specialized Equine Services And IL$225,579 Executive Director $21,700 $20,142 2023
American Therapeutic Riding Center OK$225,730 Executive Director $62,400 $64,873 2023
K9 Care Montana Inc MT$214,069 President $72,000 $71,175 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default100th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted87th

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 (Gale D Miller) 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 203 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $89,670 is reasonable (approximately the 100th 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.