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PeerBasis
Compensation Comparability Determination

Tidewater Pastoral Counseling

Executive Director / CEO

EIN 541025282
VA · NTEE P46Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Martin W Phillips, Executive Director / CEO ($91,556) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Martin W Phillips — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,140 total compensation of comparable organizations → $174,512 $91,556
$25,98610th
$43,26025th
$64,220Median
$92,13075th
$115,44090th
$91,556This org · 73rd
p10$25,986
p25$43,260
p50$64,220
p75$92,130
p90$115,440
$91,556

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 VA 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
Community Commitment Inc PA$420,460 President/ce $99,849 $106,172 2023
Kids Turn San Diego CA$420,291 Executive Director $99,696 $91,794 2023
Casper Family Connections WY$417,700 Executive Director $75,692 $81,781 2025
Sibs Place Inc NY$414,546 Executive Director $41,683 $39,010 2024
Haven Of Hope Inc KY$411,158 Executive Di $51,568 $57,380 2024
Alabama Counseling Association AL$435,298 Executive Director $39,936 $43,533 2025
Familykind Ltd NY$435,777 Executive Director $93,595 $90,181 2023
Counseling Center At The Crossing IN$408,764 President $105,099 $114,788 2024
Renacer Social Corp PR$436,240 Forensic Psychology $75,599 $75,599 2024
Home Improvement Ministries Inc MA$408,221 President $119,025 $110,775 2024
Birds On A Wire-moms Inc GA$436,571 President $99,203 $103,307 2024
From Within Counseling Inc TN$437,007 President $147,690 $165,531 2023
Marriage And Family Counseling Of R I Co IL$405,623 Executive Director $90,871 $92,525 2024
Encompass Connection Center OH$404,133 Co-director $18,939 $20,775 2024
Coastal Samaritan Counseling Center SC$443,686 Executive Director $94,467 $102,069 2024
Outreach Teen And Family Services Inc PA$449,122 Executive Dir. $86,958 $92,465 2023
Ability Tree Inc MO$453,508 Ceo $60,500 $66,365 2024
New England Center For Family Connection MA$386,805 Executive Director $61,679 $57,404 2024
Family Service Association Of Lubbock TX$384,689 Executive Director $104,859 $108,635 2024
Community Service Properties Inc AR$465,145 President/ce $14,234 $16,571 2024
Grace Counseling Group CA$465,565 President/treas $77,000 $68,862 2024
Samaritan Counseling Centers Of The TN$377,475 Executive D $3,750 $4,203 2023
Grace Ministries VA$370,165 President/director $106,200 $109,337 2023
Pastoral Counseling Centers Of MA$368,022 Director $35,455 $32,997 2024
Access Christian Ministries Inc NC$483,964 Executive Director $78,941 $86,973 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default73rd
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted67th

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 W Phillips) 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 79 similarly situated organizations (Same NTEE sector (P46), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $91,556 is reasonable (approximately the 73rd 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.