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PeerBasis
Compensation Comparability Determination

Warrior Heart Ministries

Executive Director / CEO

EIN 472134359
UT · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James N Willhite, Executive Director / CEO ($9,663) against every comparable organization that fit the selection criteria — 947 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: James N Willhite — reported title “OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

947 organizations qualified on sector, size, and geography 947 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $449,152 $9,663
$13,65010th
$27,24925th
$49,460Median
$80,60275th
$110,87190th
$9,663This org · 7th
p10$13,650
p25$27,249
p50$49,460
p75$80,602
p90$110,871
$9,663

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 UT 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
Isaiah's Soup Kitchen NM$243,683 Executive Director $48,541 $51,011 2023
Deshis Hope International NY$243,614 President $97,500 $83,613 2024
Life Impact Ministries CO$244,144 Director $118,600 $107,926 2024
Wilberforce International Institute MN$243,467 President & Executive Director $77,368 $72,551 2024
Wellspring Church Ministries AZ$244,262 Senior Pastor $15,180 $13,854 2024
Household Of Faith Ministries ME$243,310 President $65,250 $62,007 2024
Mentoring Plus Inc KY$243,253 Executive Director $67,600 $70,961 2023
American Remnant Mission Inc CA$244,446 Executive Director $58,120 $46,401 2025
Turn Ministries CO$243,102 President $99,000 $90,091 2024
Created For More Ministries Nfp IL$243,085 President $27,461 $25,621 2024
Ieec Woodbridge Church VA$244,663 Pastor $51,750 $48,821 2023
3c Sports Ministry TN$244,717 President $68,574 $68,407 2024
The Bread Global Inc TN$242,849 Secretary/treasurer $6,600 $6,778 2023
Recenteredlife CA$244,911 Ceo $121,000 $99,159 2024
World Wide Spanish Literature TX$245,076 Secretary $18,200 $17,278 2024
Sea Of Hope Ministries TX$245,090 President $54,000 $51,264 2024
Baltimore International Seafarers Center MD$245,112 Executive Director $88,588 $78,600 2024
Date Palm Consulting TX$245,162 Key Employee $50,095 $48,961 2023
Uprising Inc KY$245,194 President $119,900 $122,251 2024
Sharing Gods Love Inc TX$242,495 Director $7,200 $7,037 2023
Wildfire Network TX$242,456 President, Executive Director $54,770 $51,995 2024
Cry Of Deliverance Inc MD$245,364 Secretary/treasurer $5,198 $4,612 2024
Afc International LA$245,549 President $51,072 $53,371 2024
Via Veritas Inc TN$242,145 President & Ceo $75,098 $74,914 2024
Ministerios Cristianos Fuente De Vida CA$241,988 Ceo $18,000 $15,187 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted7th

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 (James N Willhite) 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 947 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,663 is reasonable (approximately the 7th 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.