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PeerBasis
Compensation Comparability Determination

Highpoint Community Ministries

Executive Director / CEO

EIN 462650668
TX · NTEE X11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nina Pena, Executive Director / CEO ($56,074) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nina Pena — reported title “Preschool Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$246 total compensation of comparable organizations → $234,292 $56,074
$6,68410th
$31,85825th
$41,857Median
$74,05575th
$108,61090th
$56,074This org · 66th
p10$6,684
p25$31,858
p50$41,857
p75$74,055
p90$108,610
$56,074

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 TX 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
Liberti Network Of Churches PA$330,951 President $30,844 $31,657 2023
The Dream Center Of Columbus Inc MS$322,488 Executive Di $27,850 $31,925 2023
El Refugio Ministry Inc GA$314,037 Executive Director $64,210 $64,542 2024
Sacred Heart Support Corporation CA$308,215 President $6,013 $5,344 2023
Ashland Theological Seminary Founda OH$303,277 Exec. Dir $49,846 $51,418 2025
Mother Of Mercy House Inc PA$298,274 Executive Dir & Board Member $37,417 $37,302 2024
Hardcore Evangelistic Ministries Inc TX$284,493 President $32,433 $32,433 2024
Friends Of Our Lady Of Martyrs Shrine NY$371,754 Executive Director $83,490 $77,648 2023
Joseph Pedott Perpetual Endowment Trust CA$282,930 Assistent Treasurer (From $50,736 $43,797 2024
Matthew 620 Foundation CO$281,289 Treasurer $27,230 $26,102 2024
Church In Action - Germany AZ$374,449 Ceo $33,373 $33,034 2023
Central Jersey Institute Of Islamic Sciences Inc NJ$275,662 President $41,660 $37,184 2024
Dorothy Day Capital Corporation MN$379,641 Vp & Cfo At Catholic Charities $39,251 $39,917 2023
Society Of St Vincent De Paul LA$272,356 President & Ceo $18,559 $20,430 2024
Agape Impact Ministries Inc TX$385,088 President / Executive Director $18,210 $18,748 2023
Roadster Legacy AZ$267,932 Director $4,735 $4,687 2023
Thrive International Missions CA$262,893 President $118,901 $102,639 2024
Chapel Haven Endowment Inc CT$262,002 President $262 $246 2024
Central European Christian TN$409,264 President $100,650 $108,888 2023
A Ray Of Hope On Earth IL$415,365 President $231,551 $234,292 2023
Emmaus Center Inc NY$234,723 Former Executive Director $162,500 $146,794 2024
Milandila Community Missions Inc PA$232,604 Director $73,810 $75,756 2023
Elim Park Legacy Foundation Inc CT$423,361 President $49,858 $46,733 2024
Presbyterian Church Camp And Conference Association NC$228,342 Executive Director $69,103 $73,488 2023
His Feet International PA$429,012 President $103,381 $106,108 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default66th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted53rd

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 (Nina Pena) 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 32 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,074 is reasonable (approximately the 66th 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.