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PeerBasis
Compensation Comparability Determination

South Houston Bible Institute

Executive Director / CEO

EIN 760341582
TX · NTEE B58Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kirk Hayes, Executive Director / CEO ($34,507) against the 2000 closest of 2,186 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kirk Hayes — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

2,186 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $439,835 $34,507
$7,65310th
$21,48225th
$42,692Median
$65,09875th
$91,35590th
$34,507This org · 39th
p10$7,653
p25$21,482
p50$42,692
p75$65,098
p90$91,355
$34,507

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 TX 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
Doc Smith Legacy Foundation CA$216,583 Board Director/executive Director $55,247 $49,100 2023
Earth & Space Expedition Center AZ$216,532 Executive Dir. $55,000 $52,878 2024
Bayan MI$216,687 President $18,000 $18,573 2024
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $79,870 2023
Coalition For Physician Well-being Inc FL$216,395 Executive Director $37,496 $36,254 2023
New Jersey School Of Dramatic Arts NJ$216,873 President $45,020 $40,183 2024
Tergar Schools Inc VT$216,281 Executive Director $20,708 $20,837 2024
Wind & Oar Boat School OR$216,987 Executive Dir. $42,439 $39,399 2024
Suffolk Academy Of Medicine NY$216,192 Executive Dir. $143,877 $129,971 2024
Summit Christian School CO$216,159 Head Of School $110,000 $102,726 2025
Unitarian Universalist Legislative Ministry Of New Jersey Inc NJ$216,140 Executive Director $70,000 $62,479 2024
Es Of Choice GA$216,046 Director $950 $955 2024
Seniors On A Mission Inc FL$217,177 Executive Director $79,159 $74,341 2024
Berkshire Christian College MA$216,014 President $33,995 $31,441 2023
Health-care Education And Living In Poverty DC$216,000 President/ceo $80,000 $70,181 2024
Miami Dade Urban Debate League FL$217,220 Program Directo $45,000 $42,261 2024
Henry Appenzeller University CA$215,950 Ceo $1,600 $1,422 2023
Law And Public Safety Education GA$217,301 Treasurer $95,233 $98,553 2023
Arapahoe Library Friends Foundation Inc CO$217,330 President $56,754 $54,403 2024
The Neighborhood Playschool CO$215,847 Officer $55,000 $51,363 2025
Whitefish United Methodist Childrens Ce MT$217,376 Executive Dir. $50,529 $54,450 2024
Friends Of The Pool Inc FL$217,448 Executive Director $44,000 $42,543 2023
Utah Nihongo Hoshuukou UT$215,751 Board Member $5,410 $5,535 2024
Wholly Informed Sex Ed TX$217,462 Executive Director $75,018 $75,018 2024
Maine Donor Alliance Fund ME$215,743 Executive Director $35,000 $36,071 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default39th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted33rd

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 (Kirk Hayes) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,507 is reasonable (approximately the 39th 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.