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PeerBasis
Compensation Comparability Determination

Harvest Mission Brazil Incorporated

Executive Director / CEO

EIN 832008295
AL · NTEE X20
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Michael Owen, Executive Director / CEO ($93,693) against every comparable organization that fit the selection criteria — 248 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

248 organizations qualified on sector, size, and geography 248 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $438,081 $93,693
$5,35110th
$16,53725th
$32,418Median
$57,03875th
$84,45190th
$93,693This org · 94th
p10$5,351
p25$16,537
p50$32,418
p75$57,038
p90$84,451
$93,693

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 AL 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
Living Loved Project CO$122,365 President $54,000 $47,929 2024
Metro Ministries Of Fort Worth TX$123,383 Executive Director $22,656 $20,978 2024
Disciples Of The Way TX$123,448 Office Coordinator $30,551 $28,288 2024
Harvest Home Farmsinc WI$121,598 Treasurer $34,792 $34,627 2023
Community Church Of Praise SC$121,024 Pastor $34,485 $35,690 2022
Bethlehem Baptist Church MI$124,248 President $41,001 $40,330 2023
Hallstrom Homeschool Workshops Inc IL$124,911 Athletics Director $750 $665 2025
Sola Network Inc CA$125,608 Cfo $2,371 $1,895 2024
Knowing Jesus Ministries VA$125,837 President $25,020 $23,022 2023
Kingdom Strategies International CA$119,229 President And Executive Director $52,000 $41,563 2024
Vital Families Inc TN$126,266 President $100,009 $94,798 2025
Congregacion Maranatha Inc MA$118,535 President $6,000 $4,991 2024
Shalam Ministries Ltd MO$118,306 President And Director $26,220 $25,706 2024
Abide In Him Ministries Inc NC$117,818 Chairman $71,500 $68,385 2024
Tandem Spirituality NC$127,979 President $93,203 $89,142 2024
Mary Esther Church Of Christ FL$116,799 Evangelist & Secretary $52,800 $47,270 2023
Gifting Grace Project Inc LA$128,483 Director $36,038 $37,816 2023
Steadfast Family Farm Inc GA$116,606 Treasurersecretary $22,246 $20,705 2024
Capilla De Gracia CA$128,712 President $600 $494 2023
The Center For Spiritual Formation Inc PA$116,000 Center Director $30,000 $28,510 2023
Leckrone Ministries Inc IN$115,776 President $15,600 $15,678 2023
Neshama Center CO$129,519 Executive Director $199,331 $182,147 2023
St Martin The Merciful Orthodox Christian Church Inc OR$115,378 President Rector Dir $18,000 $15,930 2023
Global Opportunities For Christinc VA$129,833 President $6,000 $5,362 2024
Gospel Outreach Ministries Inc OK$115,164 Secretarytreasurer $7,154 $7,507 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default94th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted93rd

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 (Michael Owen) 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 13, 2026, comparing compensation against 248 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $93,693 is reasonable (approximately the 94th 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 13, 2026.