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PeerBasis
Compensation Comparability Determination

Turning The Hearts Ministries

Executive Director / CEO

EIN 472074134
WA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hector Torres, Executive Director / CEO ($78,560) against every comparable organization that fit the selection criteria — 736 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Hector Torres — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

736 organizations qualified on sector, size, and geography 736 within the band form the benchmarked peer set.

Distribution of comparable compensation

$62 total compensation of comparable organizations → $528,618 $78,560
$14,62610th
$28,58325th
$53,134Median
$88,73975th
$123,63190th
$78,560This org · 68th
p10$14,626
p25$28,583
p50$53,134
p75$88,739
p90$123,631
$78,560

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 WA 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
Louisville Homeschool Athletics Inc KY$192,028 Secretary $8,000 $9,883 2023
Galilee Missionary Baptist Church Of Dubberly Inc LA$191,789 President $30,250 $37,204 2024
Lighthouse Network Inc CO$192,520 President $76,928 $84,824 2023
Thailand Sustainable Ministries IL$191,340 Director $48,775 $55,141 2023
Integrity Global Missions Inc AL$191,230 Director $96,915 $116,944 2024
New Beginnings Ministries Of Hardee County Inc FL$191,198 Director $42,300 $45,695 2023
Moriah Ministries MI$190,524 Executive Di $30,500 $36,201 2023
Soundforgers International TX$190,392 President $129,166 $144,315 2024
The Holy Orthodox Order Of Saint George CT$193,510 President $15,000 $16,173 2023
St Luke Missionary Baptist Church Of Narcoossee Inc FL$193,514 Pastor $33,945 $34,700 2025
Maf Foundation ID$190,344 President $38,984 $46,320 2024
Global Servant Leaders Inc GA$190,219 President $116,130 $130,421 2024
Adullam Church CA$189,702 President $51,200 $49,381 2024
Equipping Ministries International Inc OH$194,290 Secretary Non Voting $20,736 $24,531 2024
Spiritual Innovations Inc GA$194,422 Executive Dir. $97,466 $109,460 2024
Christian Outdoor Ministry TX$189,251 President $52,100 $58,210 2024
Torch Of Christ Ministries LA$194,971 President $88,400 $108,723 2024
John Paul Ii Center For Theology Of The Body AZ$188,884 Executive Officer $30,000 $31,395 2025
Mision Cristiana Elim Nuevo Re NJ$195,007 President $36,200 $36,100 2024
Desoto Youth Ministries Inc KS$188,829 Director $78,583 $97,624 2023
Iglesia Del Dios Vivo El Buen Pastor San Jose Ca CA$188,678 Ceo $27,560 $26,581 2024
Mike Kruger Ministries Inc FL$195,198 President $90,000 $94,435 2024
Len Ministries Inc FL$188,434 President $41,800 $43,860 2024
Charleston Presbyterian Church SC$195,514 Admininstrat $12,969 $16,196 2022
Milal Mission In Northern California CA$188,203 Chairman $57,780 $57,374 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default68th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted68th

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 (Hector Torres) 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 736 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,560 is reasonable (approximately the 68th 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.