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PeerBasis
Compensation Comparability Determination

Michiana Biblical Counseling Center Inc

Executive Director / CEO

EIN 473734219
IN · NTEE F60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Hills, Executive Director / CEO ($57,015) against every comparable organization that fit the selection criteria — 110 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

110 organizations qualified on sector, size, and geography 110 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,243 total compensation of comparable organizations → $182,223 $57,015
$14,55510th
$28,18625th
$49,972Median
$74,21575th
$108,81690th
$57,015This org · 56th
p10$14,555
p25$28,186
p50$49,972
p75$74,215
p90$108,816
$57,015

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 IN 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
Firecracker Foundation MI$255,487 Co-director $43,776 $44,112 2023
Living Scripture Institute PA$254,423 President $13,962 $13,203 2024
Fields Of Grace Ministries Inc GA$253,311 Executive Dir. $9,000 $8,581 2024
Center For Early Childhood Connections CA$256,654 Secretary And Co-executive Director $49,038 $41,339 2023
Benji Project WA$253,155 Executive Director $65,132 $53,871 2025
Yesh Tikva Inc CA$253,135 Executive Dir. $70,655 $59,563 2023
Hepc Alliance Inc MO$253,053 Executive Director $70,323 $72,715 2023
Positive Communication Practices Inc CA$256,977 President $93,460 $78,788 2023
Chazkeinu MD$251,725 Ceo $74,041 $65,640 2024
4c Children And Family CA$251,266 Ceo $10,075 $8,250 2024
Anathallo Counseling Center PA$250,489 Executive Director $156,985 $148,451 2024
Fhgr Inc KY$248,728 Executive Di $38,182 $38,899 2024
Terri Schiavo Life & Hope Network Inc FL$261,768 President $74,896 $66,719 2024
Families Reaching Into Each New Day Inc RI$262,237 Pres./exec.dir. $19,500 $17,731 2024
Adams Place NV$245,465 Executive Dir. $64,000 $60,833 2024
Prairie Sky Counseling Center Inc KS$264,693 Executive Director $130,261 $133,445 2024
Domestic Outreach Corporation PA$244,729 President $27,000 $25,532 2024
Lee's Summit Cares MO$244,636 Executive Director $80,000 $80,349 2024
Gabriel Project Of West Virginia WV$266,558 Executive Director $42,990 $45,443 2023
Misty Mountain Family Enrichment FL$266,918 Ceo/pres/sec $82,500 $73,493 2024
Athens Parent Wellbeing Inc GA$267,329 Executive Director $17,500 $16,686 2024
Emerge Center For Social And Emotional Learning CA$267,436 Executive Director $37,352 $30,585 2024
Caldwell-clark CA$242,381 President $29,600 $24,237 2024
Authentic Hope Center For Peace & OR$240,216 Executive Dir. $72,327 $65,573 2023
Path Of Life WA$239,938 Executive Di $67,725 $57,498 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default56th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted55th

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 (David Hills) 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 110 similarly situated organizations (Same NTEE sector (F60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,015 is reasonable (approximately the 56th 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.