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PeerBasis
Compensation Comparability Determination

Message Of Life Ministries

Executive Director / CEO

EIN 202635067
TN · NTEE X83
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Niemela, Executive Director / CEO ($69,700) against every comparable organization that fit the selection criteria — 936 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

936 organizations qualified on sector, size, and geography 936 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $437,332 $69,700
$8,80010th
$20,66325th
$36,344Median
$62,78275th
$93,24690th
$69,700This org · 80th
p10$8,800
p25$20,663
p50$36,344
p75$62,782
p90$93,246
$69,700

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 TN 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
Alandi Ashram Alandi Ayurveda Clinic CO$148,890 Executive Director $16,500 $14,620 2024
Mission Life Inc FL$149,174 Ceo/founder $18,308 $15,893 2024
Ministerio Internacional Evangelio MA$149,224 President $32,600 $27,070 2024
Power Of One Christian Coaching And Outreach Ministries NJ$148,692 President $31,700 $26,154 2024
Share All Our Blessings Inc FL$149,276 President Secretary Director $72,000 $62,501 2024
Religious Of The Incarnate Word CA$148,616 Chief Executive Officer $21,000 $16,757 2024
Robby Mitchell Ministries Inc TX$149,390 President $131,111 $121,191 2024
Passion Promise Ministries TN$148,411 Ceo/president $44,802 $43,517 2024
Herrin Ministries Inc TN$148,384 President $81,000 $78,676 2024
Richard Bush Renewal Center MI$148,384 Executive Director $13,000 $12,765 2023
Kleinman Holocaust Education Center Inc NY$149,592 Director $207,885 $178,712 2023
Biblical Nouthetic Ministries NY$149,599 Sec/treas $33,800 $28,223 2024
Red Ink Revival Inc KS$148,011 President $118,264 $118,062 2024
Soulteam Inc OK$147,942 President $70,400 $71,633 2024
Joanna Beck Ministries AR$149,997 Treasurer/secretary $7,407 $7,921 2023
Cbs Lebanon Inc TX$150,137 President & Ceo $102,000 $97,068 2023
Messianic Ministry To Israel TN$150,174 Executive Director $63,535 $61,712 2024
Romania Leadership Ministries IL$147,628 Exec Director $53,285 $48,407 2024
Move Church MO$147,618 President $20,177 $19,747 2024
Jim Gilbert Ministries Inc FL$150,494 President $6,470 $5,782 2023
The Opened Bible Academy TX$147,364 Secretary $71,875 $68,400 2023
Thistlebend Ministries Inc KY$147,349 Executive Di $32,500 $32,266 2024
Loeber Ministries Inc OK$147,344 President $46,450 $47,263 2024
Waterhose Ministries Inc TX$147,263 President $20,000 $19,033 2023
Beverly Smith Ministries NC$150,746 President $7,940 $7,581 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default80th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted77th

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 (John Niemela) 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 936 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,700 is reasonable (approximately the 80th 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.