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PeerBasis
Compensation Comparability Determination

Hearts For Heaven

Executive Director / CEO

EIN 752448778
NC · NTEE X20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Miller, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kevin Miller — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $444,897 $42,000
$23,67010th
$51,56125th
$79,617Median
$96,47875th
$110,42190th
$42,000This org · 23rd
p10$23,670
p25$51,561
p50$79,617
p75$96,478
p90$110,421
$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 NC 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
Walk The Story Inc NC$186,935 Executive Di $114,771 $111,478 2024
Hispanic Leadership Initiative NC$172,166 Executive Director $27,500 $26,023 2025
Dew4him Ministries Inc NC$188,081 Executive Director $57,586 $57,586 2023
Faithhealthinnovations Inc NC$169,108 Director, President (To 7/30/23) $444,897 $444,897 2023
Northstar Church Of The Arts NC$169,030 Executive Director $88,810 $86,262 2024
Heaven Rules Ministries Inc NC$160,290 President $72,980 $70,886 2024
Joined To Hashem NC$202,044 President $79,937 $77,644 2024
Train Them 2 Fish International Inc NC$204,151 Treasurer $2,000 $1,943 2024
Lesser Ministries Inc NC$204,281 President Director $51,016 $49,552 2024
Engage 360 Ministries Inc NC$212,105 Executive Officer $72,000 $69,934 2024
Truth Matters Trust NC$216,637 President $84,000 $81,590 2024
Trinity World Missions Inc NC$221,527 President $36,000 $34,967 2024
Habit Missions Ministry Inc NC$222,839 Ministry Director $63,567 $63,567 2023
Barnabas & Partners NC$226,389 Executive Dir. $96,938 $100,912 2022
Named Ministries Inc NC$228,838 President $128,550 $124,862 2024
Tandem Spirituality NC$127,979 President $93,203 $90,529 2024
I Am Outreach Ministries Inc NC$233,084 Executive Dir. $24,100 $23,409 2024
Eternal Truth Ministries NC$233,813 President $55 $52 2025
Renown Collective Inc NC$239,787 Chairman $97,912 $97,912 2023
Oikos Usa NC$247,898 President $93,130 $93,130 2023
Positive Direction For Youth And Families Inc NC$264,706 Gardner $85,000 $85,000 2023
Upland's Reach Conference Center NC$267,856 President $100,477 $97,594 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2023 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 NC 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted23rd

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 (Kevin Miller) 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 22 similarly situated organizations (Same NTEE sector (X20) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 23rd 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.