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PeerBasis
Compensation Comparability Determination

Empowerment Tabernacle Christian

Executive Director / CEO

EIN 260304448
AL · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Catadro North, Executive Director / CEO ($65,574) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,000 total compensation of comparable organizations → $217,707 $65,574
$16,93510th
$21,96825th
$34,575Median
$80,19675th
$96,75390th
$65,574This org · 64th
p10$16,935
p25$21,968
p50$34,575
p75$80,196
p90$96,753
$65,574

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 AL 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
Kevin Cozadd Ministries Inc AL$253,201 President $25,120 $25,120 2024
Harold Coomer Evangelistic AL$253,983 Director $57,040 $58,725 2023
Be The Edge Inc AL$254,233 President $217,707 $217,707 2024
Metro Ministries Of Mobile Inc AL$262,675 President $16,335 $16,817 2023
New Beginning Apostolic Church Inc AL$236,212 President/pa $22,912 $23,589 2023
Jerry Spencer Ministries Inc AL$278,787 President $76,126 $78,375 2023
Ezekiel Academy Inc AL$215,409 Ex-officio $23,598 $23,598 2024
Wisconsin Faith And Freedom Inc AL$212,245 President $70,911 $70,911 2024
Revival Now International Inc AL$289,976 President $44,600 $44,600 2024
Kevin Cooley Ministries Inc AL$209,145 President $37,166 $38,264 2023
Shadowlands Joy Inc AL$196,505 Executive Director $159,658 $159,658 2024
Redeeming Grace Ministries AL$304,446 Executive Di $20,917 $21,535 2023
Pray Love Unite Ministries Inc AL$306,418 President $81,923 $84,343 2023
Integrity Global Missions Inc AL$191,230 Director $96,915 $96,915 2024
Jeremiah Castille Foundation AL$317,337 Director $13,105 $13,105 2024
Living The Faith Ministry AL$323,092 Director $19,500 $19,500 2024
Soar Global Inc AL$330,739 Vice Preside $18,000 $18,000 2024
Hands Of Hope International AL$333,015 Hunt $22,600 $23,268 2023
Stained Glass Ministries Inc AL$337,388 President $78,485 $80,803 2023
San Pedro Sula Dream Center Inc AL$345,792 Ceo $5,000 $5,000 2024
Hub Community Development Corporation AL$351,943 Executive Director $30,000 $30,886 2023
Awaken Inc AL$355,603 President $95,293 $95,293 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default64th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted64th

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 (Catadro North) 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 22 similarly situated organizations (Same NTEE sector (X20) + AL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,574 is reasonable (approximately the 64th 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.