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PeerBasis
Compensation Comparability Determination

Centro Aviva Iglesia De Jesucristo Nueva

Executive Director / CEO

EIN 260209081
CA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Manuel Abrego, Executive Director / CEO ($36,300) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,371 total compensation of comparable organizations → $94,007 $36,300
$10,77410th
$16,41325th
$33,069Median
$52,76875th
$73,69990th
$36,300This org · 58th
p10$10,774
p25$16,413
p50$33,069
p75$52,768
p90$73,699
$36,300

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 CA 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
Great Light Tao CA$85,527 Chairman $79,589 $79,589 2024
Pray The Bay Area CA$83,451 Treasurer $18,000 $18,000 2024
Men Of Resolution CA$82,247 President $6,000 $6,000 2024
The Journey Center CA$80,696 Executive Dir. $32,120 $33,069 2023
David's Tent International Inc CA$90,988 Managing Director Ceo $51,600 $51,600 2024
The Cana Project Inc CA$79,385 President $70,155 $72,227 2023
Iglesia Cristiana De Restauracion Inc CA$78,576 President $28,800 $29,651 2023
Omkwm CA$92,709 Cfo $36,000 $36,000 2024
The Church Christian Fellowship CA$76,627 Pastor $27,200 $28,003 2023
Charisma In Mission Inc CA$97,708 Secretary $52,000 $53,536 2023
Dignity San Francisco Inc CA$72,496 Adminstrator $11,738 $12,085 2023
Iglesia Luz De Esperanza CA$101,226 Chief Executive Officer $11,624 $11,967 2023
Children Ministries International CA$104,068 Founder, President, Chairman Of The Board $91,310 $94,007 2023
In His Steps Christian Recovery Home CA$66,636 Acting Director $54,720 $54,720 2024
Nexus Mission CA$106,545 Director $14,400 $14,825 2023
Igle CA$108,799 President $21,600 $21,600 2024
Adoremus Society For The Renewal Of Sacred Liturgy CA$112,260 Editor $40,650 $40,650 2024
Kingdom Strategies International CA$119,229 President And Executive Director $52,000 $52,000 2024
Sola Network Inc CA$125,608 Cfo $2,371 $2,371 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2024 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 CA 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 default58th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted58th

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 (Manuel Abrego) 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 19 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,300 is reasonable (approximately the 58th 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.