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PeerBasis
Compensation Comparability Determination

Immaculate Heart Of Mary Counseling

Executive Director / CEO

EIN 923996520
NE · NTEE F60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Courtney Miller, Executive Director / CEO ($125,061) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$34,961 total compensation of comparable organizations → $269,107 $125,061
$67,48310th
$81,71925th
$110,938Median
$140,91775th
$170,23990th
$125,061This org · 60th
p10$67,483
p25$81,719
p50$110,938
p75$140,917
p90$170,239
$125,061

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 NE 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
Crossroads Christian Counseling Center Inc GA$1,979,309 Executive Director $55,010 $52,786 2024
Safe Embrace NV$1,993,271 Executive Director $126,901 $124,981 2023
Flourish Therapy Inc UT$1,955,047 Clinical Director $47,775 $46,664 2024
Horizon Family And Community Services CA$1,995,728 President & Ceo $193,784 $159,694 2024
First Presbyterian Church SC$1,996,929 Exec Dir Ret $126,177 $125,624 2024
🔒 55 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE cost of living and 2025 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 NE 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 default60th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted60th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 60-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.