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PeerBasis
Compensation Comparability Determination

Blazing Trees

Executive Director / CEO

EIN 814656224
TN · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Harvey, Executive Director / CEO ($72,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Harvey — reported title “Chief Executive Officer”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,435 total compensation of comparable organizations → $202,896 $72,000
$11,18610th
$36,77625th
$64,922Median
$84,24975th
$107,45790th
$72,000This org · 56th
p10$11,186
p25$36,776
p50$64,922
p75$84,249
p90$107,457
$72,000

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 TN 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
Clubhouse Ministries Inc TN$450,921 Secretary $44,999 $43,708 2024
Blazing Hope Ranch TN$445,429 Board Member; Executive Director $17,500 $16,560 2025
Agape Freedom Fighters TN$442,694 President $102,080 $96,596 2025
Tennessee Fair Housing Council TN$428,571 Ex Officio $74,886 $72,738 2024
Reap International Inc TN$525,682 Director $74,454 $72,318 2024
Pray Chattanooga TN$531,005 Executive Director $106,790 $103,726 2024
Real Life Christian Ministries TN$546,991 President $13,333 $12,950 2024
4 Market Square Inc TN$553,692 Executive Director/preside $65,940 $65,940 2023
St Paul Institute TN$368,029 President $63,904 $63,904 2023
International Missions Project Inc TN$566,451 Ceo, Executive Director $9,700 $9,422 2024
Real Momentum Ministries Inc TN$567,154 Executive Director $208,889 $202,896 2024
Cottage Cove Company TN$349,073 Executive Director $59,705 $57,992 2024
Challenge Golf Association TN$335,777 President $82,500 $80,133 2024
Marty Goetz Ministries Inc TN$318,605 President $114,472 $111,188 2024
Indian Ministries Of North America TN$316,897 President $44,800 $43,515 2024
The Ministry Of Unification Inc Dba Sf TN$646,699 President $1,477 $1,435 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted56th

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 (James Harvey) 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 16 similarly situated organizations (Same NTEE sector (X99) + TN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,000 is reasonable (approximately the 56th 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.