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PeerBasis
Compensation Comparability Determination

Village Heartbeat

Executive Director / CEO

EIN 841477837
CO · NTEE X90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Cutts, Executive Director / CEO ($103,591) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,472 total compensation of comparable organizations → $176,413 $103,591
$32,89210th
$48,41525th
$68,136Median
$86,12275th
$133,80490th
$103,591This org · 84th
p10$32,892
p25$48,415
p50$68,136
p75$86,122
p90$133,804
$103,591

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 CO 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
Israel Today Ministries Inc TX$414,177 President $174,101 $176,413 2024
Arimborgo Ministries AZ$408,419 President $72,500 $70,629 2024
Sheboygan County Interfaith WI$418,932 Executive Di $63,699 $67,387 2024
Fons Vitae Of Kentucky Inc KY$424,939 President $62,745 $70,302 2023
Interfaith Alliance Of Iowa IA$431,795 Executive Di $131,900 $146,295 2024
Jewish Jewels Inc FL$391,760 Director $57,463 $54,682 2024
The True Vine A Christian Foundation AL$385,452 Managing Director $30,056 $32,892 2024
Kingdomquest Ministries Inc IN$440,477 President $109,414 $120,332 2023
Rainbow Mission Inc WA$383,177 Executive Director $85,889 $77,894 2024
Ucc Xix Inc OH$441,426 Treasurer $50,772 $54,472 2024
Lanteri Center For Ignatian Spirit CO$376,954 $75,899 $73,721 2024
District Council Treasure Coas FL$446,865 Store Manager $42,104 $40,066 2024
S W A T Ministries Inc GA$449,659 Executive Director $28,750 $29,282 2024
Acme Christian Thrift Store &Food Pantry MI$457,086 Director Of Operations $47,837 $51,493 2023
Becoming Foundation Inc PA$460,700 President $75,000 $75,762 2024
Tellasia Ministries Inc CO$466,445 President $81,826 $79,478 2024
Jehovah Jireh Ministries Inc GA$356,952 Ceo $63,100 $64,269 2024
Unfolding Faith Inc Dominion Leadership Academy GA$475,000 Ceo $51,587 $54,094 2023
Washington County Council Of Churches MD$477,693 Executive Director $50,650 $47,967 2024
City Gates Ministries WA$343,917 President $45,019 $40,828 2024
One Heart Ministries Inc GA$484,126 Director Of Ministries $78,095 $81,891 2023
G R A S P SC$487,188 Executive Dir. $46,217 $48,841 2024
Theres Hope America Inc GA$333,686 Chairmanpresident $65,682 $66,899 2024
Lmbm Inc OH$333,172 Executive Di $27,000 $28,967 2024
Kingdom Story Ministries Inc WA$327,529 President & Founder $92,700 $86,554 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default84th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted80th

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 (John Cutts) 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 51 similarly situated organizations (Same NTEE sector (X90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $103,591 is reasonable (approximately the 84th 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.