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PeerBasis
Compensation Comparability Determination

Mac Ministries

Executive Director / CEO

EIN 825217807
MN · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Micah Macdonald, Executive Director / CEO ($100,796) against every comparable organization that fit the selection criteria — 1009 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Micah Macdonald — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,009 organizations qualified on sector, size, and geography 1,009 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $284,358 $100,796
$14,33110th
$28,27025th
$51,606Median
$83,66775th
$115,59690th
$100,796This org · 85th
p10$14,331
p25$28,270
p50$51,606
p75$83,667
p90$115,596
$100,796

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 MN 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
Love The Hub Inc TX$260,307 Executive Di $65,000 $63,914 2024
House Of Wisdom - Chrida PA$260,369 Senior Pastor $2,000 $1,961 2024
Forge Room Foundation TX$260,498 Ceo $162,395 $159,683 2024
Warm An Loving Ministries Inc CA$260,600 President $130,000 $113,606 2023
Freedom 58 Project Incorporated CO$259,846 Director $79,426 $74,865 2024
Legacy Outdoor Ministries GA$260,604 Founder/dire $45,833 $45,301 2024
Kamlim Mission Center CA$260,624 Ceo/pastor $18,000 $15,279 2024
Straightway Ministry Inc TN$259,768 President $42,568 $43,984 2024
Harvest Aviation Inc FL$259,746 Executive Di $33,850 $31,259 2024
Submerge Church CA$259,705 Main Chair $76,020 $64,527 2024
Faith In New York NY$260,798 Executive Director $95,667 $84,977 2024
Solomons Porch Worship Center MD$259,584 Employee-internal Auditor And Acc $33,350 $31,554 2023
Redeeming The Nations Ministries Inc OR$260,874 Founder And President $84,000 $78,946 2023
Love Inc Of Greater Hershey PA$259,558 Executive Di $39,558 $39,923 2023
The Freedom Center Inc IN$259,383 Executive Di $22,618 $24,139 2023
Restore Ministries International Of Gordon Inc GA$261,091 Executive Director/president $1,170 $1,156 2024
Global Broadcasting Service Of Hawaii HI$259,343 Office Person $36,256 $31,908 2024
Carm Inc ID$259,279 Executive Dir. $78,555 $84,571 2023
Global Radio Outreach WA$261,175 Executive Dir. $50,692 $45,931 2023
The Rooted Sisters MO$261,196 Ceo $78,125 $83,742 2023
Caring For The Heart Ministries CO$259,175 President $49,466 $48,003 2023
Whitefield Project TX$259,137 Director $139,542 $141,265 2023
Love Unveiled Inc FL$261,361 President/director $67,733 $62,548 2024
Kingdom Investment International OH$258,950 President/ce $45,000 $48,235 2023
Fellowship Church Of Texas TX$258,693 Pastor $85,550 $84,122 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default85th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted84th

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 (Micah Macdonald) 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 1009 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,796 is reasonable (approximately the 85th 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.