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PeerBasis
Compensation Comparability Determination

Psalm 51 Ranch Inc

Executive Director / CEO

EIN 853555124
IN · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Hochstetler, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,500 total compensation of comparable organizations → $113,249 $90,000
$16,80010th
$21,03025th
$66,553Median
$80,30475th
$105,51390th
$90,000This org · 86th
p10$16,800
p25$21,030
p50$66,553
p75$80,304
p90$105,513
$90,000

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 IN 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
New Mercies Ministries Inc IN$426,366 Executive Di $77,875 $80,175 2023
Nothing Is Wasted Ministries Inc IN$427,143 President $85,740 $88,273 2023
Student Impact Of Westfield Inc IN$393,384 Executive Director $61,600 $60,012 2025
Brethren Retreat Ministries Inc IN$440,402 Executive Director $69,760 $69,760 2024
Leaderstream Inc IN$452,970 President $81,000 $78,912 2025
Evansville Student Christian Fellowship IN$364,601 Director $76,200 $74,236 2025
Small Church Usa Corp IN$350,675 President $110,000 $113,249 2023
Launch Campus Ministry Inc IN$489,066 President $40,503 $39,459 2025
Seed Ministry Inc IN$334,864 Pastor/director $16,800 $16,800 2024
Gymtown Pantry Inc IN$332,000 President $78,000 $80,304 2023
Lakeland Child Evangelism Ministrie IN$314,533 Assistant Di $38,652 $39,794 2023
Christian Leaders For Africa Inc IN$521,777 President $43,560 $42,437 2025
Two Eight Ministries Inc IN$522,709 President $66,553 $66,553 2024
Behind The Wire Ministries Inc IN$302,244 President $20,400 $20,400 2024
Phare Warrior IN$301,626 Director $13,500 $13,500 2024
Heart Of A Man Inc IN$539,612 President $111,471 $111,471 2024
Ebenezer Shepherding Ministries Of IN$286,158 President $19,496 $19,496 2024
The Gathering Of Northwest Indiana Inc IN$285,278 Pastor $88,500 $88,500 2024
Liberty Ministries Inc IN$282,781 Board Member Teacher $13,695 $14,100 2023
Twelve Stones Ministries Inc IN$562,911 President $105,513 $105,513 2024
4veh The Evangelistic Voice IN$599,679 Station Dire $21,586 $21,030 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted86th

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 (David Hochstetler) 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 21 similarly situated organizations (Same NTEE sector (X20) + IN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 86th 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.