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PeerBasis
Compensation Comparability Determination

Caleb Micah Ministries

Executive Director / CEO

EIN 832103012
TX · NTEE P30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua Proctor, Executive Director / CEO ($108,200) against every comparable organization that fit the selection criteria — 173 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Joshua Proctor — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

173 organizations qualified on sector, size, and geography 173 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $190,909 $108,200
$14,57310th
$33,83225th
$56,110Median
$73,58175th
$94,94390th
$108,200This org · 95th
p10$14,573
p25$33,832
p50$56,110
p75$73,581
p90$94,943
$108,200

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 TX 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
Lowndes Valdosta Commission For Children & Youth Inc GA$263,393 Executive Director $24,000 $24,837 2023
Tire Swing Collective Inc GA$263,850 Executive Director / Board Member $84,000 $84,434 2024
Metro Youth Sports Inc IN$262,683 President $9,000 $9,243 2025
Beautiful Feet Global Outreach Inc TN$262,520 Executive Director $45,990 $49,754 2023
Esthers Heart For Transformation Ministry Inc NC$262,235 Executive Director $39,250 $40,543 2024
Tecumseh Tomorrows Inc NE$265,257 Secretary $24,485 $27,104 2023
The Court & Child Advocacy Group Inc IN$267,472 Director $76,792 $83,347 2023
Jacob's Bridge To Learning Inc OK$258,264 Founder / Director $21,000 $23,117 2024
Camp Possibilities Foundation MD$268,393 Executive Director $58,393 $54,575 2024
A Bed 4 Me Foundation Inc FL$268,409 Executive Director $44,750 $43,268 2023
Wetzel-tyler Child Advocacy Center WV$268,458 Executive Director $49,759 $53,859 2024
Child Welfare Citizens Board Of Ok OK$257,089 Executive Director $62,000 $68,249 2024
Paulding Pregnancy Services Inc GA$269,513 Director $31,425 $31,587 2024
Connecticut Family Support Network CT$256,680 Executive Di $60,008 $54,797 2025
Blue Door Ministries Inc AR$256,299 President $51,050 $57,365 2024
Visionary Youth NE$270,255 Executive Director $35,843 $38,539 2024
Tlc Foundation Inc CT$256,279 Executive Di $14,891 $13,958 2024
Norfolk Casa Inc VA$270,836 Executive Of $76,000 $71,468 2025
Whistle Stop Supervised Child Visitation LA$272,097 Executive Director $63,074 $71,482 2023
Bridges Child Placement Agency CO$254,004 Director $82,402 $76,953 2025
Westlawn Youth Network IL$251,654 Exec Dir $27,400 $26,929 2024
Twenty-one Senses Inc Nfp IL$275,255 Coo $48,800 $49,377 2023
Casa Of Polk County Inc OR$251,256 Executive Director $59,463 $55,203 2024
Stark Community Support Network OH$275,381 Executive Director $65,000 $68,824 2024
Project Angel Hugs WI$275,446 Executive Di $64,145 $66,970 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default95th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted94th

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 (Joshua Proctor) 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 173 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $108,200 is reasonable (approximately the 95th 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.