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

Daybreak Development Corporation

Executive Director / CEO

EIN 200374767
GA · NTEE Q33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Mooring, Executive Director / CEO ($21,900) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,000 total compensation of comparable organizations → $170,900 $21,900
$8,15610th
$22,87525th
$50,000Median
$64,25075th
$113,38190th
$21,900This org · 27th
p10$8,156
p25$22,875
p50$50,000
p75$64,250
p90$113,381
$21,900

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 GA 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
Gap Missions Ministries Inc GA$478,813 Director Missionary $57,638 $57,638 2023
Belief In Motion Inc GA$409,915 President/missionary $36,750 $35,696 2024
Child Sponsorship Program Inc GA$540,260 Managing Director $30,000 $30,000 2023
Together Ministry Inc GA$399,401 Founder $15,750 $15,750 2023
Clara Welfare Inc GA$566,900 Director/secretary/coo $6,000 $5,828 2024
Dail Community Of Usa Inc GA$369,300 President $65,000 $65,000 2023
Miqueas 6-8 Inc GA$357,781 Board Members $5,000 $5,000 2023
Pour International Incorporated GA$342,008 Director Treasurer $57,600 $55,947 2024
Bread Of Hope Inc GA$330,360 Director $77,000 $74,791 2024
Mission House Partners International Inc GA$328,385 Executive Director $33,500 $33,500 2023
Alterna Inc GA$327,529 Executive Dir. $11,649 $11,649 2023
Outstretched Hands Ministries Inc GA$630,773 President $63,500 $63,500 2023
New Churches Now Inc GA$649,551 Executive Director/board M $143,216 $139,107 2024
Slavic International Ministrie GA$658,723 President $50,000 $50,000 2023
Narrow Gate Efl Inc GA$692,644 Executive Director $170,900 $170,900 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted20th

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 (Mark Mooring) 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 15 similarly situated organizations (Same NTEE sector (Q33) + GA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,900 is reasonable (approximately the 27th 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.