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PeerBasis
Compensation Comparability Determination

Hearts Of Jesus And Mary Ministries

Executive Director / CEO

EIN 471823926
SC · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Uwakwe Chukwu, Executive Director / CEO ($20,042) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$146 total compensation of comparable organizations → $123,572 $20,042
$4,13110th
$8,42125th
$22,166Median
$43,04375th
$75,36890th
$20,042This org · 49th
p10$4,131
p25$8,421
p50$22,166
p75$43,043
p90$75,368
$20,042

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 SC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
United Research IncNC $65,623$8,318 990
Christian Ministry CenterMN $68,110$8,524 990
Bryan Popin Ministries IncTN $58,420$19,573 990
The Luisa Piccarreta Center For The Divine WillTN $57,666$9,053 990
Mercysong IncMA $56,259$12,435 990
Beyeperfect CorpID $55,950$8,648 990
Finding Us IncFL $55,768$31,487 990
Camp Zimmerman Foundation IncorporatedOH $71,216$9,763 990
Realword OutdoorsNC $54,887$34,152 990
Kwm World Outreach IncGA $72,198$5,991 990
The Word Of GodMI $75,414$4,095 990
Next Generation Ministries InternationalVA $75,486$9,888 990
Shadybrook IncOH $75,944$55,381 990
Home HeartMN $76,805$66,607 990
Crossover Restoration FoundationTX $77,175$82,844 990
Pho Mon Buddhist Temple Of SiouxlandIA $47,667$3,670 990
John Shiver Ministries IncFL $79,640$48,491 990
Ywca Mclean County FoundationIL $80,269$7,805 990
Little Way Messengers IncGA $46,210$123,572 990
Double Honor MinistriesOK $46,154$66,639 990
Sherwood Christian Outreach CenterPA $80,957$24,605 990
Peace Ambassadors UsaTN $81,417$22,166 990
Oak HavenAR $44,135$4,186 990
Heartstream ResourcesNC $82,843$22,571 990
Xtend Ministries InternationalTX $83,807$55,366 990

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 SC 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 default49th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted43rd

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 (Uwakwe Chukwu) 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 35 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,042 is reasonable (approximately the 49th 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). 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.