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PeerBasis
Compensation Comparability Determination

Heart Missionary Training Institute

Executive Director / CEO

EIN 593279263
FL · NTEE B30Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phillip N Murphy, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,769 total compensation of comparable organizations → $208,726 $42,000
$23,51910th
$35,43725th
$68,766Median
$100,65975th
$139,07790th
$42,000This org · 28th
p10$23,519
p25$35,437
p50$68,766
p75$100,659
p90$139,077
$42,000

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

OrganizationStateTotal revenueTotal compSource
Limitless Vistas IncLA $319,409$33,131 990
Vehicles For Change San Diego IncCA $310,145$79,545 990
Vermont Center For IntegrativeVT $308,334$42,470 990
Waterloo Joint ApprenticeshipIA $299,592$36,516 990
Tfg Heartwood IncNH $337,875$1,769 990
Ironworkers Local 6 Training FundNY $292,083$11,825 990
Suncoast Career Academy IncFL $347,093$30,237 990
Insulators Local Union #89 - Jatc AccounNJ $288,308$100,884 990
Association Of Camp Nursing IncKY $349,998$35,077 990
Association Of Accredited NaturopathicDC $283,366$111,426 990
Local 107 Development And TrainingWI $354,146$142,971 990
Judge Dinkins Educational CenterTN $281,490$141,286 990
Upright Wellness Center IncCA $355,126$133,922 990
Cherry Hill Huaxia Chinese SchoolNJ $280,262$12,629 990
American Organ AcademyOH $279,822$208,726 990
Wellness Council Of Wisconsin IncWI $279,775$110,034 990
Urban Youth Racing School IncPA $359,241$76,176 990
Chafer Theological SeminaryNM $362,482$48,487 990
Iron Workers Local 33 ApprenticeNY $272,440$82,628 990
Alliance For Technology Education InTX $271,735$76,717 990
Pullman Tech WorkshopIL $268,572$24,734 990
Ignite Classical SchoolLA $268,464$4,840 990
CircadiumPA $367,508$30,271 990
South Carolina Indian Development Council IncSC $368,454$66,568 990
Colorado Bioscience InstituteCO $266,856$74,310 990

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 FL 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 default28th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted24th

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 (Phillip N Murphy) 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 54 similarly situated organizations (Same NTEE sector (B30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 28th 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.