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PeerBasis
Compensation Comparability Determination

Heart Of Clay

Executive Director / CEO

EIN 473618488
MN · NTEE I43
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ryan Lewis, Executive Director / CEO ($56,240) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ryan Lewis — reported title “MENS COORDINATOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,425 total compensation of comparable organizations → $184,247 $56,240
$7,31210th
$34,85325th
$46,173Median
$59,53175th
$99,78590th
$56,240This org · 65th
p10$7,312
p25$34,853
p50$46,173
p75$59,531
p90$99,785
$56,240

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 MN 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
Open Hearts Open Minds OR$205,384 Executive Director $50,580 $46,173 2024
Unite Greensboro Jail Ministry NC$209,528 Chaplain $34,314 $34,853 2024
Prison Impact Ministries MT$210,665 President $126,000 $133,511 2024
The Verb Kind Inc FL$213,816 President $9,250 $8,794 2023
Redeeming The Family OK$156,611 Exec Directo $54,999 $59,531 2024
International Prison Ministry Inc CA$226,747 Asst Director $51,750 $45,224 2023
Covered Bridge Therapeutic Communities Inc VT$155,009 Executive Director $58,830 $56,706 2025
Second Chance And Reentry Services OK$228,340 Executive Dir. $10,462 $12,137 2022
Poetic Justice Inc OK$231,741 Executive Dir. $37,188 $41,442 2023
Human Rights Coalition PA$235,535 Executive Dir. $49,284 $48,312 2024
Buried Alive Project TX$142,193 National Director,board Member $182,000 $184,247 2023
Anchor Of Hope International Ministries Inc CA$245,329 Executive Directorboardmember $56,160 $47,670 2024
Hands Of Luke Medical Ministries TX$249,383 Executive Director $4,500 $4,425 2024
Hope Prison Ministry Inc MA$253,024 President $85,000 $77,301 2023
Clicc Inc CT$259,741 Executive Dir. $80,000 $73,734 2024
Chebar Ministries Inc GA$263,486 President $5,000 $5,088 2023
Ourjourney Co NC$268,885 Executive Director $39,617 $40,238 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default65th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted65th

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 (Ryan Lewis) 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 17 similarly situated organizations (Same NTEE sector (I43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,240 is reasonable (approximately the 65th 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.