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PeerBasis
Compensation Comparability Determination

His Feet International

Executive Director / CEO

EIN 460922571
PA · NTEE X11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rev Todd Matthews, Executive Director / CEO ($103,381) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,697 total compensation of comparable organizations → $228,273 $103,381
$15,23510th
$31,52425th
$44,171Median
$66,93375th
$84,76990th
$103,381This org · 90th
p10$15,235
p25$31,524
p50$44,171
p75$66,933
p90$84,769
$103,381

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 PA 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
Il Muslim Civic Coalition IL$429,548 President $72,000 $70,981 2023
Elim Park Legacy Foundation Inc CT$423,361 President $49,858 $45,533 2024
Knowing Jesus Ministries Inc TN$440,098 Ceo $31,200 $31,943 2024
A Ray Of Hope On Earth IL$415,365 President $231,551 $228,273 2023
Central European Christian TN$409,264 President $100,650 $106,091 2023
St Matthews Music Guild CA$449,010 Board Member $5,584 $4,697 2024
Agape Impact Ministries Inc TX$385,088 President / Executive Director $18,210 $18,266 2023
Emmaus Inn Ministries CA$473,034 Executive Dir. $126,770 $106,620 2024
Dorothy Day Capital Corporation MN$379,641 Vp & Cfo At Catholic Charities $39,251 $38,892 2023
Porter Hills At Home MI$482,106 President & Chair Of Avenues Board/brio Ceo $31,878 $32,995 2023
Church In Action - Germany AZ$374,449 Ceo $33,373 $32,185 2023
Friends Of Our Lady Of Martyrs Shrine NY$371,754 Executive Director $83,490 $75,653 2023
At Stake Ministries Inc KS$491,864 Director $80,559 $84,769 2024
Living River A Retreat On The AL$496,663 Executive Di $53,560 $58,023 2023
Bird Of Pray Foundation MT$498,120 President-executive Director $78,039 $81,935 2024
Liberti Network Of Churches PA$330,951 President $30,844 $30,844 2023
Highpoint Community Ministries TX$327,344 Preschool Director $56,074 $54,633 2024
Iocc Foundation Incorporated MD$533,958 Executive Director And Ceo $59,731 $54,391 2024
The Dream Center Of Columbus Inc MS$322,488 Executive Di $27,850 $31,104 2023
El Refugio Ministry Inc GA$314,037 Executive Director $64,210 $62,884 2024
Friends Of Nagoya Theological GA$548,219 Executive Di $58,953 $56,248 2025
Sacred Heart Support Corporation CA$308,215 President $6,013 $5,207 2023
Friendship West Faith Formula TX$551,093 Treasurer $15,000 $14,615 2024
Ashland Theological Seminary Founda OH$303,277 Exec. Dir $49,846 $50,097 2025
Mother Of Mercy House Inc PA$298,274 Executive Dir & Board Member $37,417 $36,344 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default90th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted71st

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 (Rev Todd Matthews) 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 31 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $103,381 is reasonable (approximately the 90th 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.