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PeerBasis
Compensation Comparability Determination

Micah Center

Executive Director / CEO

EIN 453930791
MI · NTEE X90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Allison Mcculley, Executive Director / CEO ($85,000) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Allison Mcculley — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,578 total compensation of comparable organizations → $163,887 $85,000
$21,30110th
$37,22125th
$59,742Median
$77,25975th
$96,00190th
$85,000This org · 81st
p10$21,301
p25$37,221
p50$59,742
p75$77,259
p90$96,001
$85,000

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 MI 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
Downtown Ministries Inc PA$301,979 President $20,266 $19,019 2024
Alliance Network PA$306,343 Chairman $59,178 $57,175 2023
Touch Of Fire Ministries Inc FL$310,699 President/chairman $90,048 $79,606 2024
Family Promise Of Great Falls MT$314,498 Executive Director $62,400 $63,298 2024
Christian Campus Fellowship At Uga GA$316,402 Director $49,718 $47,043 2024
Truth Is One Interfaith Church Inc NC$316,502 President $72,000 $70,008 2024
David Chung Ministries International WA$316,627 President $15,500 $13,445 2023
Cornerstone Community Ministries PA$286,154 Executive Di $74,000 $69,444 2024
African Leadership Development ID$320,946 Executive Director $89,177 $89,273 2024
Goodcities MN$284,677 President And Ceo $96,200 $92,094 2023
Blind Faith Ministries Inc WV$284,314 President $24,000 $25,176 2023
Wyandotte County Justice Ministry Organization KS$322,575 Executive Director $60,678 $61,687 2024
Mechanics Of Faith VA$281,035 Executive Director $42,000 $38,162 2024
Interfaith Community Partners IL$325,717 Executive Dir. $76,529 $70,800 2024
The Fruitful Field Inc FL$327,441 Executive Director $51,764 $44,582 2025
Kingdom Story Ministries Inc WA$327,529 President & Founder $92,700 $80,408 2023
Invest Leadership Initiative Inc FL$278,680 President $150,940 $133,436 2024
Ministry Of Outreach To Slavic Tribes SC$273,936 President $9,756 $9,578 2024
Lmbm Inc OH$333,172 Executive Di $27,000 $26,911 2024
Theres Hope America Inc GA$333,686 Chairmanpresident $65,682 $62,149 2024
City Gates Ministries WA$343,917 President $45,019 $37,929 2024
Steve Hemphill Ministries Inc TX$262,415 Ceo\director $35,000 $33,920 2023
World Christian Leadership Conference IL$258,948 Chairman And President $12,000 $11,102 2024
Interfaith Council Of Alameda County CA$257,134 President $49,365 $41,298 2023
Light Of The World Prayer Center WA$253,280 Executive Director $91,700 $77,259 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default81st
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted77th

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 (Allison Mcculley) 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 53 similarly situated organizations (Same NTEE sector (X90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,000 is reasonable (approximately the 81st 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.