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PeerBasis
Compensation Comparability Determination

Horeb Ministries

Executive Director / CEO

EIN 812813135
VA · NTEE Q23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Erin Tomme, Executive Director / CEO ($25,350) against every comparable organization that fit the selection criteria — 243 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Erin Tomme — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

243 organizations qualified on sector, size, and geography 243 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $260,838 $25,350
$7,04510th
$16,98325th
$38,456Median
$68,20575th
$99,17090th
$25,350This org · 36th
p10$7,045
p25$16,983
p50$38,456
p75$68,205
p90$99,170
$25,350

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 VA 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
Fs Home Owners Foundation Inc CT$149,575 Secretarytreasurer $431 $419 2024
Madison International Partners Inc WI$149,341 Executive Di $71,000 $76,796 2024
Global Seed Savers CO$149,336 Executive Dir. $56,000 $57,256 2023
Missioneer International Inc GA$151,701 Executive Director & Trust $16,000 $16,662 2024
Hearing Heart Missions MN$152,015 President $12,579 $12,873 2024
European Union Studies Association PA$147,788 Executive Di $39,887 $42,413 2023
Puentes De Esperanza IN$154,306 President $50,000 $56,223 2023
Forming Sustainable Development Foundations Inc $146,122 Board Chair $12,000 $12,000 2024
United Justice CA$154,696 President $66,962 $61,654 2023
Missoula Medical Aid MT$154,927 Executive Director $9,300 $10,383 2024
His Heart For Africa Inc TN$155,057 President $4,900 $5,492 2023
His Hands Mission International AL$155,305 Executive Di $127,620 $142,793 2024
American Security Council FL$145,098 Executive Di $71,654 $69,716 2024
The Westminster Institute VA$145,000 Director $43,750 $43,750 2024
Ten Thousand Villages Of Central Pennsylvania Inc PA$144,642 Executive Director $44,448 $45,907 2024
Codespa America DC$144,538 Executive Director $128,057 $116,384 2024
China Passage Inc PA$156,771 President/director $79,200 $81,799 2024
Focus Builders International TX$143,877 President $27,000 $27,251 2025
Elijah Cummings Youth Program MD$143,045 Executive Director $97,402 $97,097 2023
Guatemala Healing Hands Foundation Inc NY$142,751 President $20,351 $18,555 2025
World Dental Relief Inc OK$140,901 President $84,400 $96,252 2024
Global Vision Outreach Inc FL$159,908 Director $7,906 $7,920 2023
Christalis Inc MD$140,420 President/ceo (Founder) $42,500 $42,367 2023
Nanubhai Education Foundation Inc GA$140,204 Executive Director $8,400 $8,747 2024
Open Arms Foundation Inc WV$139,946 Board Chair $50,350 $56,462 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default36th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted40th
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 (Erin Tomme) 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 243 similarly situated organizations (Same NTEE major group (Q), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,350 is reasonable (approximately the 36th 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.