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PeerBasis
Compensation Comparability Determination

Wiseheart Foundation Inc

Executive Director / CEO

EIN 455085493
TN · NTEE X12
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Len E Hardison, Executive Director / CEO ($154,818) against every comparable organization that fit the selection criteria — 20 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: Len E Hardison — 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

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,545 total compensation of comparable organizations → $81,755 $154,818
$12,17410th
$23,42625th
$43,555Median
$53,13975th
$72,75090th
$154,818This org · 100th
p10$12,174
p25$23,426
p50$43,555
p75$53,139
p90$72,750
$154,818

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
Crossroads Fellowship Foundation NC$354,364 President $31,979 $32,267 2024
Vital Seed Ministries International TX$366,014 Chairman/direct $21,955 $22,080 2023
Episcopal Preaching Foundation Inc NJ$376,767 Executive Director $85,000 $72,199 2025
King Of Kings International Ministry Inc OK$311,758 Director/president $9,500 $10,517 2023
Tanaka TX$395,736 President $24,440 $23,874 2024
Science Of Mind Foundation Inc CO$415,517 Dir. Of Phil $46,071 $43,139 2024
Dove's Nest Inc IN$419,717 Store Manager $57,536 $59,250 2024
Dr Willard E And Ella N Romberg MN$277,621 Assistant Secretary $20,476 $19,758 2024
Crosslink Memphis Inc TN$269,744 Executive Director $41,609 $43,971 2023
Ambaricho International Prayer And Missions Movement Usa Inc IN$266,633 Board Member $12,000 $12,358 2024
Mercy Holistic Ministry CA$254,459 Secretary $96,955 $81,755 2024
Eagle Ledge Foundation Inc CA$247,502 Ceo $60,000 $50,594 2024
Shining Light Abroad Ministries AL$245,239 Chairman $50,000 $52,749 2024
Heart Of Hope Ministries Int'l WA$241,469 President $41,868 $36,605 2024
Meet The Need Ministries Inc FL$237,583 President $55,000 $50,455 2024
Strategic Global Mission MI$235,742 President $74,883 $77,707 2023
7 Stages Discipleship Bridges TX$472,577 Chairman $54,000 $54,307 2023
High Street United Methodist Church IN$485,404 Treasurer $1,500 $1,545 2024
Thai Village Inc WI$489,280 Executive Director $25,200 $25,700 2024
Why Not Bless Inc TX$513,847 President/di $52,300 $51,088 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 2025 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 (Len E Hardison) 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 20 similarly situated organizations (Same NTEE sector (X12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $154,818 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.