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PeerBasis
Compensation Comparability Determination

Tmm Ministries Inc

Executive Director / CEO

EIN 621132349
TN · NTEE N20
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Joel Habermas, Executive Director / CEO ($20,133) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joel Habermas — reported title “General Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$549 total compensation of comparable organizations → $138,341 $20,133
$2,94610th
$10,74625th
$33,069Median
$54,64075th
$61,95590th
$20,133This org · 37th
p10$2,946
p25$10,746
p50$33,069
p75$54,640
p90$61,955
$20,133

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 TN 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
Camp Cherith Of Western New York Inc NY$229,282 Executive Director $19,400 $17,170 2023
Sacramento Valley Bmx CA$228,770 Treasurer $10,020 $8,475 2023
Kaleo On The River NE$226,824 Executive Directorex Officio $36,500 $38,451 2023
Julian Oaks Youth Ministries CA$225,675 President $53,750 $45,460 2023
Goodrich Memorial Library Inc VT$235,973 Head Librarian $38,908 $37,257 2024
Madison County Childrens Camp Inc NY$236,338 Exec Director $6,000 $5,158 2024
Kona Aerial Gymnastic Team Inc HI$238,104 Ceotreasurerdirector $3,000 $2,555 2024
Eastern Us Music Camp Inc NY$238,942 Treasurer $12,500 $10,746 2024
Christian Camping International Inc CA$240,656 Ceo $163,571 $138,341 2023
Girls In Gear Inc NJ$217,533 President $31,154 $26,462 2024
The Spirit Horse Ranch Inc HI$216,969 Director $19,394 $16,519 2024
Heroes On Horseback SC$243,952 Executive Director $64,076 $61,955 2025
Hypothekids Inc NY$213,880 Executive Director $61,179 $54,147 2023
Regent Soccer Club Inc WI$212,120 President $1,080 $1,073 2024
Mason County Library Board WV$246,749 Bookkeeper $28,080 $28,179 2025
Shelby Christian School NC$248,107 Member And Camp Director $32,676 $33,069 2023
Wounded Spirits Ministries IN$249,801 Board Chairm $3,954 $3,967 2024
Wilmington Rowing Center DE$251,754 Director And Youth Coach $12,500 $11,988 2023
West Hartford Youth Soccer Assn Inc CT$252,078 League Coordntr $5,100 $4,684 2023
Ironbull Inc WI$205,098 Executive Director $36,050 $35,818 2024
Camp Magical Moments ID$204,519 Camp Director $20,445 $20,691 2024
Camp Bethany Inc OH$255,682 Camp Manager $29,000 $30,085 2023
Lakeview Farms Mission MI$258,859 President $55,000 $55,603 2023
The Handicapped Children's Camp For NY$262,959 Secretary $10,000 $8,597 2024
Partners In Adventure Inc VT$194,419 Executive Director $31,000 $29,684 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default37th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted35th

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 (Joel Habermas) 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 10, 2026, comparing compensation against 71 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,133 is reasonable (approximately the 37th 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 10, 2026.