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PeerBasis
Compensation Comparability Determination

Past The Wishing Ministries

Executive Director / CEO

EIN 411881303
MN · NTEE X200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sara Groves, Executive Director / CEO ($29,000) against every comparable organization that fit the selection criteria — 826 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

826 organizations qualified on sector, size, and geography 826 within the band form the benchmarked peer set.

Distribution of comparable compensation

$54 total compensation of comparable organizations → $465,227 $29,000
$13,26110th
$25,92225th
$48,685Median
$81,24675th
$113,61090th
$29,000This org · 29th
p10$13,261
p25$25,922
p50$48,685
p75$81,246
p90$113,610
$29,000

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 MN 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
Cyber Civil Rights Initiative Inc FL$211,684 Executive Director $80,000 $76,058 2023
Dover Christian Church Inc DE$210,782 Pastor $17,680 $17,017 2024
U-turn For Christ - Colorado CO$211,717 President $45,600 $42,982 2024
Lifeline International Inc SC$211,786 President $158,111 $162,144 2024
Light For The Nations Inc GA$210,590 Ceo $36,000 $36,633 2023
Ministerio Catedral De Adoracao Inc NY$211,978 Director $20,250 $18,519 2023
Authentic Movement TN$210,496 President $64,700 $66,852 2024
7117 Ministries Inc FL$210,451 Executive Dir. $51,131 $48,612 2023
Sanctioned Love OR$212,097 President $17,094 $15,605 2024
Engage 360 Ministries Inc NC$212,105 Executive Officer $72,000 $73,130 2024
Iglesia Biblica Peniel MD$210,356 Pastor $41,283 $37,940 2024
Hart Ministries CA$212,140 Chairman $13,000 $11,035 2024
Middle East Christian Network Inc LA$210,300 President And Board Member $21,600 $23,380 2024
Look Unto Jesus Ministries MS$210,279 President/tr $24,665 $27,801 2023
Wisconsin Faith And Freedom Inc AL$212,245 President $70,911 $75,306 2024
St Christine Christian Services MI$210,164 Executive Di $35,760 $37,354 2023
Moravian Care Ministries MN$212,329 President/ceo $8,367 $8,367 2023
St Clare Sisters Retreat Ministry Inc FL$212,449 Secretary/treasurer $8,000 $7,387 2024
Be The Edge Fort Wayne Inc IN$210,034 Chief Minist $144,881 $150,187 2024
Share Redemption Ministries MT$209,989 Executive Di $57,100 $58,944 2025
Rethink 315 MO$209,964 Executive Director $109,012 $116,849 2023
Arch Ministries OH$209,863 President $31,200 $32,484 2024
Biblical Leadership For Excellence Inc TX$209,687 Executive Director $82,000 $80,630 2024
Return Ministries Usa MO$209,391 International Director $19,997 $21,435 2023
Oyate Concern Inc SD$209,360 Former Field Director $44,362 $48,127 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default29th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted28th

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 (Sara Groves) 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 826 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,000 is reasonable (approximately the 29th 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.