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PeerBasis
Compensation Comparability Determination

Shall Never Thirst Ministries

Executive Director / CEO

EIN 474299340
NJ · NTEE L40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charles Miller, Executive Director / CEO ($24,985) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$618 total compensation of comparable organizations → $97,174 $24,985
$11,85210th
$29,14025th
$51,511Median
$66,52175th
$85,99490th
$24,985This org · 23rd
p10$11,852
p25$29,140
p50$51,511
p75$66,521
p90$85,994
$24,985

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

OrganizationStateTotal revenueTotal compSource
Peacock Legacy Of HopeTX $274,338$94,824 990
Journey Home IncTX $273,644$46,817 990
The Guest House IncIN $283,548$42,364 990
Sweet Evening Breeze IncKY $284,020$97,174 990
Wayward Homes IncGA $265,222$17,970 990
Elli's HouseMI $264,991$64,334 990
Abraham Apartments Housing DevelopmentNY $287,359$51,511 990
New Dimensions In Recovery IncAZ $264,532$88,338 990
Avenues 12 IncFL $287,719$21,441 990
Journey Home IncVA $264,064$29,323 990
Park Avenue Thorpe Housing DevelopmentNY $287,925$2,082 990
Skelley House IncAZ $288,089$65,286 990
Natasha House IncVA $292,986$37,035 990
Casa Esperanza Housing Development FundNY $255,864$51,511 990
Veterans Accession HouseCA $255,798$37,662 990
St Bakhita Catholic Worker IncWI $254,431$67,464 990
North Beacon Hill Housing InitiativeWA $252,682$62,214 990
Glory House Of Miami IncFL $301,603$57,738 990
Darlene Slaters Rehabilitation CenterMS $249,109$29,079 990
Life Line Outreach IncNC $302,825$25,439 990
Lilys HouseMO $306,565$8,987 990
Seeds Of Hope IncOH $244,140$41,711 990
Westminster Room In The InnTN $244,102$30,803 990
New Vision Housing Development FundNY $309,036$23,451 990
Steps 4 Life Community ServicesCA $312,208$61,700 990

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 NJ 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 default23rd
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted15th

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 (Charles Miller) 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 66 similarly situated organizations (Same NTEE sector (L40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,985 is reasonable (approximately the 23rd 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.