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PeerBasis
Compensation Comparability Determination

Moriah Ministries

Executive Director / CEO

EIN 261575562
MI · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Modderman, Executive Director / CEO ($30,500) against every comparable organization that fit the selection criteria — 733 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

733 organizations qualified on sector, size, and geography 733 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $445,370 $30,500
$12,30910th
$24,26425th
$44,963Median
$74,67775th
$103,27490th
$30,500This org · 33rd
p10$12,309
p25$24,264
p50$44,963
p75$74,677
p90$103,274
$30,500

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 MI 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
Soundforgers International TX$190,392 President $129,166 $121,588 2024
Maf Foundation ID$190,344 President $38,984 $39,026 2024
Global Servant Leaders Inc GA$190,219 President $116,130 $109,882 2024
New Beginnings Ministries Of Hardee County Inc FL$191,198 Director $42,300 $38,499 2023
Integrity Global Missions Inc AL$191,230 Director $96,915 $98,528 2024
Thailand Sustainable Ministries IL$191,340 Director $48,775 $46,457 2023
Adullam Church CA$189,702 President $51,200 $41,604 2024
Galilee Missionary Baptist Church Of Dubberly Inc LA$191,789 President $30,250 $31,345 2024
Christian Outdoor Ministry TX$189,251 President $52,100 $49,043 2024
Turning The Hearts Ministries WA$191,933 President $78,560 $66,188 2024
Louisville Homeschool Athletics Inc KY$192,028 Secretary $8,000 $8,327 2023
John Paul Ii Center For Theology Of The Body AZ$188,884 Executive Officer $30,000 $26,451 2025
Desoto Youth Ministries Inc KS$188,829 Director $78,583 $82,250 2023
Iglesia Del Dios Vivo El Buen Pastor San Jose Ca CA$188,678 Ceo $27,560 $22,395 2024
Lighthouse Network Inc CO$192,520 President $76,928 $71,466 2023
Len Ministries Inc FL$188,434 President $41,800 $36,953 2024
Milal Mission In Northern California CA$188,203 Chairman $57,780 $48,338 2023
Dew4him Ministries Inc NC$188,081 Executive Director $57,586 $57,647 2023
Briggs Center For Faith And Action MD$187,981 Executive Director $30,000 $27,173 2023
Ethiopian Orthodox Tewahedo Debre Berhan Holy Trinity Church MD$187,597 Pastor $21,600 $19,565 2023
The Holy Orthodox Order Of Saint George CT$193,510 President $15,000 $13,626 2023
St Luke Missionary Baptist Church Of Narcoossee Inc FL$193,514 Pastor $33,945 $29,235 2025
Good Dirt Coalition CA$187,277 Ceo $26,500 $22,170 2023
Sowers Of The Harvest Inc AR$187,250 Officer $14,138 $14,569 2025
Walk The Story Inc NC$186,935 Executive Di $114,771 $111,596 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default33rd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted33rd

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 Modderman) 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 733 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,500 is reasonable (approximately the 33rd 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.