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PeerBasis
Compensation Comparability Determination

Highlands Mission Cooperative Inc

Executive Director / CEO

EIN 465709634
GA · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phil Dan Brothers Jr, Executive Director / CEO ($26,500) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Phil Dan Brothers Jr — reported title “President & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$851 total compensation of comparable organizations → $149,684 $26,500
$10,03010th
$22,73725th
$39,561Median
$57,70475th
$81,41490th
$26,500This org · 34th
p10$10,030
p25$22,737
p50$39,561
p75$57,704
p90$81,414
$26,500

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 GA 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
New Wilderness Adventures NC$133,340 Exec Director $23,500 $23,457 2024
Camp Gilead Bible Camp OH$134,761 President $6,200 $6,531 2023
Africa Church-planting & Training In Vocational Ed IN$133,020 Executive Director $19,350 $19,712 2024
Wine Women In The New Evangelization MN$130,747 Secretary & Treasurer $13,000 $12,409 2024
Gospel Carrier International Inc MD$139,487 Executive Director $85,053 $79,083 2023
Movement Day Greater Dallas TX$128,186 Executive Dir. $21,300 $20,583 2024
Prf Teaching Ministry AL$141,919 Board Chair And Executive Director $40,051 $41,798 2024
Pearce Foundation Inc IL$143,244 Director $2,263 $2,149 2024
Windows To The Divine CO$123,746 President $36,000 $34,331 2023
Ignition Point Ministries Inc FL$145,924 President $72,277 $65,591 2024
Charis Foundation For New Monacticism & Interspirituality NM$121,147 President, Director Of Keating-schachter Center $50,800 $52,782 2024
Boston Collaborative Inc MA$146,727 Executive Director $101,250 $87,892 2024
The Opened Bible Academy TX$147,364 Secretary $71,875 $71,505 2023
This Redeemed Life TX$120,165 President $33,815 $32,676 2024
Women's Circle Inc FL$119,472 Director $72,000 $67,270 2023
Mt Zion Pentecostal Churches Of God NJ$119,356 President $28,600 $26,438 2022
Mission Life Inc FL$149,174 Ceo/founder $18,308 $16,615 2024
Share All Our Blessings Inc FL$149,276 President Secretary Director $72,000 $65,339 2024
Grad Resources TX$117,974 Chairman $72,000 $69,574 2024
Emmanuel Missionary Institute Inc MD$151,000 President $85,090 $76,848 2024
Church United CA$116,515 Vice President $45,000 $37,537 2024
Get The Word Out Inc CO$115,218 President $41,670 $38,598 2024
Louder Than Words Ministries NC$153,970 Executive Director $32,400 $32,340 2024
Mahayogi Yoga Mission Inc NY$113,198 President $5,000 $4,493 2023
Heavenly Grace Ministries Inc NY$113,062 President $33,000 $28,806 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default34th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted32nd

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 (Phil Dan Brothers Jr) 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 92 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,500 is reasonable (approximately the 34th 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.