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PeerBasis
Compensation Comparability Determination

St Sophia Religious Association

Executive Director / CEO

EIN 237380645
PA · NTEE X220
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Iryna Ivankovych, Executive Director / CEO ($72,700) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,345 total compensation of comparable organizations → $122,059 $72,700
$12,59010th
$27,76725th
$49,216Median
$74,28775th
$108,39790th
$72,700This org · 74th
p10$12,590
p25$27,767
p50$49,216
p75$74,287
p90$108,397
$72,700

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

OrganizationStateTotal revenueTotal compSource
Hope For The New Evangelization IncMN $218,678$33,475 990
Pace E Bene IncOR $213,913$13,718 990
Bethany House Of Prayer IncMA $242,821$65,611 990
Confraternity Of PenitentsIN $204,576$6,345 990
Pew Ministries IncTN $248,610$122,059 990
Springs In The DesertPA $202,317$20,400 990
Women's Ordination ConferenceDC $200,479$67,720 990
Theology Of The Body ClevelandOH $200,380$52,574 990
Visitation Auxiliary IncAL $252,420$47,210 990
In IpsoCO $252,899$103,943 990
Christ Central CampTX $196,921$45,891 990
Hilltop Children's HouseOH $193,746$30,043 990
Mary Lay CenterOH $191,900$10,899 990
Scripture Awakening IncNC $186,713$44,448 990
Sqpn Inc Not Open For Public InspGA $267,367$110,255 990
Portuguese Holy Ghost Society IncCT $268,021$9,805 990
My Catholic CauseOH $269,562$25,490 990
Canticle IncCA $270,391$57,604 990
Order Of St MichaelNY $278,543$14,943 990
Lay Mission Helpers AssociationCA $292,156$80,854 990
Carolina Catholic Athletic Association IncNC $294,216$49,216 990
Lamp MinistriesNY $315,153$38,100 990
Saint Benedict's Chapel IncTX $318,375$50,154 990
Evangelium Institute IncNE $323,336$108,080 990
Catholic Education OpportunitiesKY $325,341$83,187 990

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 PA 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 default74th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted74th

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 (Iryna Ivankovych) 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 27 similarly situated organizations (Same NTEE sector (X22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,700 is reasonable (approximately the 74th 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.