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PeerBasis
Compensation Comparability Determination

New Ministries Inc

Executive Director / CEO

EIN 860806853
AZ · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan B Miller, Executive Director / CEO ($95,000) against every comparable organization that fit the selection criteria — 335 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan B Miller — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

335 organizations qualified on sector, size, and geography 335 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,046 total compensation of comparable organizations → $241,673 $95,000
$16,26210th
$32,32825th
$57,524Median
$88,65775th
$126,11890th
$95,000This org · 79th
p10$16,262
p25$32,328
p50$57,524
p75$88,657
p90$126,118
$95,000

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 AZ 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
R1 Ministries Inc TN$300,877 President $107,265 $117,238 2024
Metro Atlanta Seminary Inc GA$300,852 President/ceo $14,048 $15,121 2023
Build A Better Us TN$300,794 President/director $51,121 $57,524 2023
Precious Gift Ministries OH$300,107 Director $137,451 $155,847 2023
The Chapel Of The Good Shepard Foundation Inc MA$300,000 President $80,930 $73,670 2025
Worshipers Of The King Ministries MA$303,059 President $56,197 $54,060 2023
Bld-it Ministry TN$303,137 Executive Di $182,709 $199,696 2024
Carry The Cure Incorporated AK$303,291 President $51,424 $51,121 2024
Sports Excellence International Inc MO$303,616 Vice President/director $44,684 $49,211 2024
Great Exchange Inc GA$299,254 Director $70,000 $75,347 2023
Faith 2 Faith Ministries Inc CT$304,115 Director $23,099 $23,185 2023
Ministry Resource Network Inc GA$304,375 President $31,800 $33,247 2024
Bf Bboy Ministries CO$298,247 Executive Director $105,833 $108,637 2023
Open Doors Inc OK$298,168 President $100,334 $118,272 2023
Wise Intentional Leadership WI$297,496 Executive Di $41,063 $45,909 2023
Jmh Ministries Llc SC$306,524 President $45,900 $49,791 2024
Washington Mongolian Church VA$306,652 Missionary $24,000 $24,095 2024
Sebit Church Inc NJ$306,686 Paster $52,102 $49,799 2023
Laymans Retreat At Round Top TX$306,714 Foreman $40,000 $40,533 2025
Q Place IL$307,258 Executive Dir. $65,000 $64,734 2025
Desilva Ministries CA$307,526 President $18,000 $16,639 2023
Logos Leaders Outreach TX$307,823 Executive Director $219,670 $235,232 2023
Beauty For Ashes Ministry MO$307,828 Director Of Recovery Center $46,875 $51,624 2024
Liberating Ministries For Christ Int VA$307,897 President $65,199 $67,392 2023
Cedar Cove Inc MN$309,052 Director $85,200 $87,538 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default79th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted78th

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 (Susan B Miller) 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 335 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,000 is reasonable (approximately the 79th 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.