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PeerBasis
Compensation Comparability Determination

Assembleia De Deus Luz Do Mundo Inc

Executive Director / CEO

EIN 264543261
FL · NTEE X20
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wagner Santos, Executive Director / CEO ($1) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,426 total compensation of comparable organizations → $257,477 $1
$17,38810th
$33,35725th
$53,795Median
$78,54975th
$107,35990th
$1This org · 0th
p10$17,388
p25$33,357
p50$53,795
p75$78,549
p90$107,359
$1

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 FL 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
Mission International Iglesia Jesucristo FL$380,925 Director $73,680 $70,778 2023
Tree Of Life Foundation And FL$378,840 President $79,000 $73,712 2024
One Name Ministry Inc FL$374,984 Vp $45,500 $43,708 2023
Jesus At The Door Inc FL$391,778 President $38,400 $35,829 2024
El Taller Del Maestro Inc FL$374,061 President $28,766 $27,633 2023
Hogue Ministries Inc FL$392,368 President $20,271 $19,473 2023
Ellel Ministries (Usa) Inc FL$395,967 President $69,565 $66,825 2023
From The Ground Up Ministries Inc FL$369,257 Vpdirector $12,000 $11,527 2023
Foundations Of Freedom Inc FL$369,000 President $52,000 $48,519 2024
United Nations For Israel Inc FL$363,888 President $68,900 $64,288 2024
Christ Is The Answer Ministries Inc FL$361,100 President $83,016 $77,459 2024
Destiny Align Ministries Inc FL$353,009 Executive Di $67,115 $64,472 2023
Forge Men Inc FL$350,952 Creative Director $95,450 $89,060 2024
Iconicity Inc FL$350,745 President/treasurer $174,281 $162,614 2024
Sarasota Hope House Inc FL$415,920 President $48,150 $44,927 2024
Bethel Family Enrichment Center FL$350,000 Project Coordinator $40,000 $37,322 2024
Assembly Of God Pentecostal Fire FL$348,937 President $24,000 $22,393 2024
Unity In The Family Ministry Inc FL$418,165 Executive Director $79,813 $74,470 2024
Endurance Leadership Inc FL$419,194 President $100,900 $96,926 2023
Center Of Revival Inc FL$422,379 President $74,000 $69,046 2024
Megavoice International FL$423,573 Executive Di $16,000 $14,929 2024
Wings Of Eagles International Inc FL$342,635 Vice Preside $45,500 $42,454 2024
Lx Ministries Inc FL$342,190 President/director $121,748 $113,598 2024
Rejoice Marriage Ministries Inc FL$432,700 Executive Director $58,123 $54,232 2024
Hislight International Ministries Inc FL$434,587 President $120,598 $115,848 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2022 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 FL 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Wagner Santos) 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 65 similarly situated organizations (Same NTEE sector (X20) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1 is reasonable (approximately the 0th 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.