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PeerBasis
Compensation Comparability Determination

High Rock Missionary Baptist Church

Executive Director / CEO

EIN 800771373
MD · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rev Henry N Lightfoot, Executive Director / CEO ($18,360) against every comparable organization that fit the selection criteria — 176 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

Benchmarked executive: Rev Henry N Lightfoot — reported title “Pastor”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $259,005 $18,360
$5,33910th
$15,30125th
$32,498Median
$55,50575th
$82,11190th
$18,360This org · 28th
p10$5,339
p25$15,301
p50$32,498
p75$55,505
p90$82,111
$18,360

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 MD 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
Charisma In Mission Inc CA$97,708 Secretary $52,000 $49,447 2023
Light Of The World Evangelization IL$96,199 Executive Di $70,000 $71,713 2025
Gospel Glory Inc VA$98,139 President $17,000 $18,076 2023
Happy Caldwell Ministries Inc AR$95,305 President $85,000 $102,197 2024
Trinity Foundation TN$99,010 President And Director $72,999 $84,499 2023
Gap Kingdom Ministries VA$95,003 Pastor & Director $2,985 $3,174 2023
A Faithful Presence TX$99,319 Executive Director $69,600 $74,469 2024
Todd Bailey Ministries Inc CO$94,353 President $35,600 $36,513 2024
Awakening To God Ministries NC$100,222 Director, Pr $35,387 $40,265 2023
Youth Striving For Excellence TN$100,232 Treasurer $2,660 $2,913 2025
Debre Genet Kidus Amanuel And Kidane Mehret Orthodox Church PA$100,469 Head Priest And Executive Director $18,100 $19,307 2024
Church Growth International MO$100,502 President $3,916 $4,568 2023
Iglesia Luz De Esperanza CA$101,226 Chief Executive Officer $11,624 $11,053 2023
Washington Prayer Coalition VA$92,843 Director $9,000 $9,295 2024
Omkwm CA$92,709 Cfo $36,000 $33,250 2024
Sandra Hancock Ministries Inc TN$92,685 President $1,800 $2,024 2024
New Life International Mission Inc FL$101,525 Director $12,994 $13,057 2024
The India Mission For Evangelism Inc AZ$102,138 President Since 3-2023 $7,950 $8,178 2024
One More Church Inc IN$91,745 Executive Director $67,634 $78,544 2023
Christian Vision Inc HI$91,692 President $12,000 $11,492 2024
All Will Know Him Inc FL$91,531 Director $7,090 $7,124 2024
Point Of Change Jail And Street Ministry Inc MD$91,148 Founder, Sr. Pastor, Executive Director $46,251 $46,251 2024
David's Tent International Inc CA$90,988 Managing Director Ceo $51,600 $47,659 2024
Breakthrough Ministries Inc TN$103,936 President $37,130 $41,746 2024
Children Ministries International CA$104,068 Founder, President, Chairman Of The Board $91,310 $86,827 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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)31st
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted28th

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 (Rev Henry N Lightfoot) 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 176 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,360 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). 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.