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PeerBasis
Compensation Comparability Determination

Whole Heart Ministries Inc

Executive Director / CEO

EIN 752814886
CO · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Clay Clarkson, Executive Director / CEO ($99,198) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Clay Clarkson — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$345 total compensation of comparable organizations → $183,567 $99,198
$19,17710th
$34,33625th
$49,466Median
$97,13175th
$116,20590th
$99,198This org · 78th
p10$19,177
p25$34,336
p50$49,466
p75$97,131
p90$116,205
$99,198

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 CO 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
Msc Family Restoration Center CO$304,046 President/ Exec. Director $107,432 $104,350 2024
Cityunite CO$299,157 Executive Di $109,874 $106,722 2024
Mercygift CO$298,228 President $143,000 $138,897 2024
Treasure Mountain Bible Camp CO$322,791 Board Member/camp Director $19,200 $19,200 2023
Trinity Outreach International Inc CO$293,776 Pres/chairman $188,989 $183,567 2024
House Of Israel Intl Ministries Inc CO$332,689 Chairman And President $124,145 $120,583 2024
Upon The Rock CO$336,966 President/tr $41,400 $40,212 2024
Cecil & Lisa Paxton CO$276,742 President $34,283 $33,299 2024
The Summit Mission Alliance CO$276,303 Executive Director $63,423 $60,015 2025
Crossroads Ministries Usa Inc CO$273,812 President $43,353 $42,109 2024
Mike Hoesch Ministries Inc CO$266,888 President $48,000 $46,623 2024
Rocky Mountain Police Chaplains CO$355,724 Executive Director $24,000 $24,000 2023
Freedom 58 Project Incorporated CO$259,846 Director $79,426 $77,147 2024
Caring For The Heart Ministries CO$259,175 President $49,466 $49,466 2023
1st Street Church CO$359,128 President $16,203 $15,738 2024
Trinity Fitness Colorado Springs CO$257,558 Communications Director $28,950 $28,950 2023
Faith Covenant International CO$255,031 President $1,800 $1,800 2023
Mosaic International Ministries CO$254,966 President $41,500 $40,309 2024
The Noble Heart Inc CO$254,722 President $120,237 $120,237 2023
Digital Great Commission Ministries CO$362,781 President $42,766 $42,766 2023
Hamere Noh Kidane Mehret Tigrayan Orthodox Church CO$368,370 Prist $36,000 $36,000 2023
Solid Rock Baptist Church CO$372,568 Agyei-mensah $22,755 $22,755 2023
Life Impact Ministries CO$244,144 Director $118,600 $115,197 2024
Turn Ministries CO$243,102 President $99,000 $96,160 2024
Frontier Labourers For Christ CO$375,320 Interim Executive Director $89,382 $86,818 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default78th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted76th

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 (Clay Clarkson) 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 49 similarly situated organizations (Same NTEE sector (X20) + CO + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $99,198 is reasonable (approximately the 78th 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.