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PeerBasis
Compensation Comparability Determination

Heaven Sent Ministries Inc

Executive Director / CEO

EIN 550755905
WV · NTEE X20
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Scott Mullins, Executive Director / CEO ($19,200) against every comparable organization that fit the selection criteria — 845 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Scott Mullins — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

845 organizations qualified on sector, size, and geography 845 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $352,380 $19,200
$16,35110th
$32,33625th
$55,432Median
$83,68275th
$109,06490th
$19,200This org · 13th
p10$16,351
p25$32,336
p50$55,432
p75$83,682
p90$109,064
$19,200

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 WV 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
Pittsburgh Region International Student Ministries PA$449,821 Director $146,276 $134,724 2024
Fundacristo Missions International TX$450,133 President $27,700 $26,347 2023
Lord's Gym Of El Dorado County Inc CA$449,700 President $60,000 $49,264 2023
Highlands Church Of The Cumberlands TN$449,629 Worship Pastor $13,500 $13,106 2024
New Vision Christian Church AL$449,556 Pastor $142,246 $141,930 2024
Christ-life Ministries Inc IA$449,525 Executive Director, Board President & Treasurer $72,835 $73,655 2024
Love & Truth Network Inc AZ$450,850 Executive Director $94,441 $83,885 2024
Campus One80 Ministries Inc NY$448,593 President $27,436 $22,897 2024
Eternal Christendom CA$448,486 President $52,000 $41,471 2024
Parish Resource Center Inc PA$451,557 Executive Di $100,512 $95,309 2023
Benchmark Adventure Ministries Inc TN$451,762 Executive Director $71,010 $68,937 2024
The Nehemiah Foundation Of OH$447,876 Executive Di $73,954 $72,343 2024
Rig Global Dfw TX$447,021 Director $6,099 $5,635 2024
Goby International Ministries TX$446,958 President $14,400 $13,696 2023
Leaderstream Inc IN$452,970 President $81,000 $76,858 2025
Consumed Ministries MN$453,217 Director $131,200 $119,733 2024
Sons Of Thunder Ministries & Publications Inc OR$453,285 President $60,000 $51,461 2024
Cross To Light Corporation TN$453,393 President $53,600 $52,035 2024
Potter's Wheel Inc KY$453,455 Executive Director $97,538 $96,784 2024
Bible Outreach Ministries TX$453,907 President $13,000 $12,365 2023
Northern Light Ministries OR$454,037 President, Excutive Director $18,624 $16,445 2023
Ywam Washington Dc DC$445,411 President $96,867 $78,508 2024
See Forward Ministries KY$444,634 President/executive Director $56,100 $55,666 2024
Cana Family Institute MN$444,364 Executive Director $18,951 $17,806 2023
The Forgotten Church Inc OK$444,042 President $26,000 $26,442 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default13th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted12th

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 (Scott Mullins) 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 13, 2026, comparing compensation against 845 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,200 is reasonable (approximately the 13th 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 13, 2026.