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PeerBasis
Compensation Comparability Determination

Harvest Christian Ministries

Executive Director / CEO

EIN 412194914
MD · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Tooten, Executive Director / CEO ($33,433) against every comparable organization that fit the selection criteria — 325 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

325 organizations qualified on sector, size, and geography 325 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,075 total compensation of comparable organizations → $248,605 $33,433
$17,81510th
$32,96325th
$58,653Median
$90,63275th
$126,58590th
$33,433This org · 26th
p10$17,815
p25$32,963
p50$58,653
p75$90,632
p90$126,585
$33,433

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 MD 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
Liberty Vision Of Hope Restoration Center Inc NY$256,998 Brown $35,140 $34,968 2023
Mission Alive TX$256,076 Executive Director $106,795 $114,266 2024
Pure Encouragement Inc FL$255,905 Executive Di $112,900 $113,445 2024
The Potters House Church VA$257,883 Pastor $15,472 $16,451 2023
Atk International Inc KS$258,063 President $17,704 $20,458 2024
Great Among The Nations Inc CA$254,918 President $47,387 $43,768 2024
International Training Partners Inc CO$254,246 President Trainer $86,921 $91,783 2023
Biblical Foundations Academy NC$259,240 Director $85,000 $93,943 2024
Apocalypse Ministries Inc TN$259,278 President $73,847 $85,480 2023
Doulos Ministries Inc MO$259,396 President/ce $121,355 $137,483 2024
Alpha New England Inc MA$259,916 Executive Dir. $47,833 $47,334 2023
Drive-in Ministries Inc AL$252,386 President $27,800 $32,124 2024
Women At The Well Grace House OR$251,897 Executive Director $48,481 $48,157 2024
Global Nomads Usa VA$251,794 President $59,894 $63,684 2023
Acts 17six Inc TN$261,319 Vice-president $62,400 $72,230 2023
Laban Ministries International Inc TN$261,870 Administrator $74,100 $81,165 2025
Jerry Vines Ministries Inc GA$262,000 Ceo $111,089 $119,475 2024
Hope Africa Collective Inc FL$262,320 President $27,600 $27,733 2024
Inter-lutheran Theological Seminary MI$262,476 President $98,614 $112,089 2023
Akouo Missions Inc OK$250,459 President $58,140 $70,500 2023
Discovering Truth Ministries CA$262,786 President & Ceo $73,363 $67,760 2024
Heartstrong Inc KS$262,999 President $172,151 $204,806 2023
Global Golf TN$263,011 President $58,967 $66,298 2024
Oasis Ministry NC$263,119 President $21,987 $25,017 2023
Sigi & David Oblander Ministries Inc GA$249,808 Vp Intnl Ministries And Treasurer $78,000 $86,366 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default26th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted25th

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 (Timothy Tooten) 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 325 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,433 is reasonable (approximately the 26th 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.