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PeerBasis
Compensation Comparability Determination

Heidi & Rolland Baker Ministries

Executive Director / CEO

EIN 454882854
TN · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heidi G Baker, Executive Director / CEO ($179,421) against every comparable organization that fit the selection criteria — 34 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: Heidi G Baker — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,921 total compensation of comparable organizations → $128,692 $179,421
$33,74810th
$51,76625th
$81,287Median
$91,32375th
$109,82190th
$179,421This org · 100th
p10$33,748
p25$51,766
p50$81,287
p75$91,323
p90$109,821
$179,421

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 TN 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
Crosspoint International Ministries TN$426,060 Director $33,479 $33,479 2024
Highlands Church Of The Cumberlands TN$449,629 Worship Pastor $13,500 $13,500 2024
Rising Above Ministries TN$393,806 President $103,543 $103,543 2024
Benchmark Adventure Ministries Inc TN$451,762 Executive Director $71,010 $71,010 2024
Cross To Light Corporation TN$453,393 President $53,600 $53,600 2024
One Vision International Inc TN$456,368 Executive Director $51,155 $51,155 2024
For Girls Like You Ministries TN$456,707 President $24,000 $24,000 2024
Liquid Legacy TN$383,008 President $84,381 $84,381 2024
Be1make1 TN$379,175 Director Of Life On Mission $82,500 $84,937 2023
Hearing & Receiving Christ Ministries Inc TN$369,305 President $34,375 $34,375 2024
Rt Kendall Ministries Inc TN$362,095 President $62,056 $63,889 2023
1040 Connections Inc TN$481,377 President $63,727 $65,609 2023
Redzone Memphis Inc TN$493,968 Executive Director $121,825 $121,825 2024
Moriah International TN$346,394 Missionary $82,200 $82,200 2024
Hope Redefined TN$345,185 Executive Di $78,173 $78,173 2024
Greater Things TN$343,802 Secretary/treasurer And Board Member $4,780 $4,921 2023
Contagious Love International TN$333,928 Sr. Pastor, President $85,600 $88,128 2023
Leadership Empowerment Center Inc TN$326,841 Executive Di $92,252 $92,252 2024
Uptime Outreach TN$323,507 President $96,296 $96,296 2024
Abiding Above Ministries Inc TN$321,697 President $125,000 $128,692 2023
Iglesia Cristiana La Luz De Jesus TN$525,707 Pastor $81,059 $81,059 2024
Gods Daily Word Ministries TN$312,287 President $86,520 $86,520 2024
Mike Patton Ministries TN$311,706 President $48,000 $48,000 2024
Forever Families Inc TN$307,024 Chairman & P $78,784 $81,111 2023
Inner Path Center Inc TN$296,303 Director $124,705 $124,705 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Heidi G Baker) 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 34 similarly situated organizations (Same NTEE sector (X20) + TN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $179,421 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.