Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Endless Satsang Foundation Inc

Executive Director / CEO

EIN 113721388
AZ · NTEE X70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel Erway Aka Nirmala, Executive Director / CEO ($120,000) against every comparable organization that fit the selection criteria — 1913 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Daniel Erway Aka Nirmala — reported title “President, Director and Minister”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,913 organizations qualified on sector, size, and geography 1,913 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $477,992 $120,000
$14,38910th
$28,38825th
$50,636Median
$82,81975th
$112,96690th
$120,000This org · 92nd
p10$14,389
p25$28,388
p50$50,636
p75$82,819
p90$112,966
$120,000

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
Meet The Need Ministries Inc FL$237,583 President $55,000 $52,183 2024
Remnant Ministries TX$237,681 President $151,647 $153,206 2024
Shalom Ministries Inc KS$237,741 Chairman $92,617 $101,055 2024
First Love Ministries International Inc TN$237,483 President $75,500 $82,519 2023
Bridge Builders Network Inc CA$237,765 Pres $24,000 $20,930 2024
Acceptable Gift Inc OK$237,284 President $161,293 $179,376 2024
National Hispanic Pastors Alliance MD$238,025 President $83,895 $79,216 2024
Iglesia De Dios Pentecostes Aposento Alto CA$238,061 Chief Executive Officer $36,000 $31,396 2024
Haberman Institute For Jewish Studies MD$238,128 Executive Director $77,496 $75,335 2023
King Ministries International OK$237,025 President $59,723 $68,380 2023
More Than Bread CA$237,002 President $77,174 $67,304 2024
A Hand Up Ministries SC$238,263 Executive Director $38,846 $40,930 2024
Debre Bisrat Kidus Gebriel Ethiopian Orthodox Tewhido Church WA$236,964 President $31,200 $29,045 2023
Turning Point Church Of Bay City Tx TX$236,941 Director $103,610 $104,675 2024
Heidelberg Reformation Association CA$236,699 President $10,000 $8,721 2024
Shepherds Inn Inc TN$236,601 Executive Director $48,000 $52,463 2023
Jerry Garcia Ministries International TX$238,706 President $39,600 $40,007 2024
Beyond Restoration Ministries Inc OK$238,773 President $128,019 $142,371 2024
Shapoval Ministries International CA$236,438 Ceo $100,000 $89,787 2023
Inner City Christian Ministries MN$236,435 President $73,812 $73,661 2024
Mission Ministries Inc CA$236,429 President $3,500 $3,053 2024
John Schmid Common Ground OH$238,816 President $87,165 $93,241 2024
Buddy Hicks Ministries TX$236,372 President $44,829 $45,290 2024
Living Epistles Ministries NY$236,332 President/tr $29,993 $27,373 2024
Iglesia Evangelica Apostolica Del Nombre De Jesus Ee Uu Inc IL$236,261 Employee $30,000 $30,667 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 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 default92nd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted90th

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 (Daniel Erway Aka Nirmala) 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 1913 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $120,000 is reasonable (approximately the 92nd 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.