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PeerBasis
Compensation Comparability Determination

Least Of These Ministries Inc

Executive Director / CEO

EIN 522220216
MD · NTEE Q33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Martin Hogan, Executive Director / CEO ($42,600) against every comparable organization that fit the selection criteria — 169 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

169 organizations qualified on sector, size, and geography 169 within the band form the benchmarked peer set.

Distribution of comparable compensation

$432 total compensation of comparable organizations → $181,758 $42,600
$9,65110th
$20,23825th
$39,066Median
$62,37375th
$93,56990th
$42,600This org · 53rd
p10$9,651
p25$20,238
p50$39,066
p75$62,373
p90$93,569
$42,600

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 MD 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
All Things New Inc FL$223,630 Formerpresident $36,667 $36,844 2024
Hands Of Hope SC$223,889 President $22,864 $25,513 2024
Zeelo Inc KS$220,438 Director $106,000 $122,489 2024
Cattle For Christ International Inc AL$218,962 President $79,000 $93,985 2023
American Medical Institute Inc TX$225,800 Director/manager $55,207 $59,069 2024
His Children International Corp FL$218,477 President $60,000 $62,070 2023
Touch The Nations NE$218,103 President $8,950 $10,600 2023
Third Day Missions Inc NY$227,765 Executive Director $23,800 $23,683 2023
Open Institute International Inc DC$228,190 Chairman $66,800 $64,552 2023
The Mooncatcher Project Inc NY$228,334 Executive Director $36,200 $34,989 2024
Warren Majengo Foundation PA$228,965 Executive Director $14,300 $15,703 2023
Ruel Foundation Usa CA$229,495 Board Member $5,401 $4,988 2024
Open Door Haiti Inc FL$214,742 President $10,000 $10,345 2023
Refugee Relief WA$214,563 President And Ceo $13,200 $12,641 2024
Swisscontact North America Inc NY$214,386 Project Director $148,777 $143,799 2024
Israel Team Advocates International Inc AL$230,832 President And Ceo $150,000 $173,333 2024
Engage Africa IL$230,892 President $37,150 $39,066 2024
Elizabeth's Voice Inc TX$213,569 President $10,160 $11,192 2023
Empact Northwest WA$213,249 Executive Director $25,071 $24,719 2023
Because Of Hope CA$213,002 President/exec Director $42,000 $38,792 2024
Build And Restore International CA$232,223 President $20,000 $19,018 2023
Haitian Artisans For Peace Internat MI$232,790 Treasurer $50,231 $55,457 2024
Safe Harbor International Relief CA$211,451 President & Ceo $9,000 $8,313 2024
His Cherished Ones Inc FL$233,345 President $26,127 $26,253 2024
Hope For The Silent Voices IL$211,099 President $49,500 $53,590 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default53rd
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted53rd

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 (Martin Hogan) 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 169 similarly situated organizations (Same NTEE sector (Q33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,600 is reasonable (approximately the 53rd 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.