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PeerBasis
Compensation Comparability Determination

Ministerio Los Milagros De Jesus Inc

Executive Director / CEO

EIN 043290504
MA · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Julia Polanco, Executive Director / CEO ($29,000) against every comparable organization that fit the selection criteria — 263 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

263 organizations qualified on sector, size, and geography 263 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,119 total compensation of comparable organizations → $213,077 $29,000
$19,07710th
$31,67825th
$50,686Median
$84,00575th
$120,25990th
$29,000This org · 22nd
p10$19,077
p25$31,678
p50$50,686
p75$84,005
p90$120,259
$29,000

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 MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Smoky Mountain Resort Ministries IncTN $198,233$60,214 990
Love In The Name Of Christ Of Cowlitz CountyWA $199,296$56,672 990
Iglesia Pentecostal Unida HispanaNY $197,799$20,916 990
Berlin Ministries InternationalSC $197,173$53,403 990
Faith Memorial Church IncTN $200,131$77,539 990
International Prayer Ministries IncMO $196,881$87,067 990
Lutheran Ministry Services NorthwestWA $196,876$99,073 990
Joe Mcgee Ministries IncOK $200,643$69,815 990
David Bibey MinistriesNC $200,645$33,863 990
Tranformation Of The NationsOR $200,910$99,561 990
Haitian Pentecostal Church And Home Of Hope World WideNJ $195,893$29,204 990
All About Him Ministries IncSC $195,832$27,863 990
Grateful Fellowship CommunityTX $195,344$89,392 990
Adelphos - UsaIL $202,166$120,279 990
Sonlife Classic NfpIL $194,957$23,093 990
Westminster Christian Fellowship IncGA $194,936$143,027 990
Shine School PartnershipNM $194,319$38,302 990
Background Mission PartnersVA $202,922$96,460 990
Grand Rapids Initiative For LeadersMI $202,933$67,194 990
St Paul Missionary Baptist ChurchTX $194,151$20,571 990
Family Builders MinistriesNH $203,461$67,661 990
Great Adventure Missions IncGA $203,618$52,415 990
Living In Faith Ministries IncOK $203,639$58,940 990
Strategic Communications GroupCA $203,762$13,571 990
Echo Ministries IncAR $204,019$100,069 990

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 MA 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 default22nd
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted22nd

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 (Julia Polanco) 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 263 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,000 is reasonable (approximately the 22nd 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). 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.