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PeerBasis
Compensation Comparability Determination

Jesus Baptist Las Vegas Church

Executive Director / CEO

EIN 270049024
NV · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samuel Park, Executive Director / CEO ($73,441) against every comparable organization that fit the selection criteria — 968 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Samuel Park — reported title “Pastor”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

968 organizations qualified on sector, size, and geography 968 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $472,154 $73,441
$14,37210th
$28,68225th
$51,908Median
$84,75075th
$116,73990th
$73,441This org · 66th
p10$14,372
p25$28,682
p50$51,908
p75$84,750
p90$116,739
$73,441

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 NV 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
Cic Mission Inc TX$247,792 President $75,633 $75,477 2024
Oikos Usa NC$247,898 President $93,130 $98,836 2023
Power To Live Center TX$247,495 Executive Dir. $54,721 $54,608 2024
Ultimate Strength MN$247,336 President $36,000 $35,488 2024
Revival Mandate International TX$248,144 Executive Dir. $119,055 $118,810 2024
Life Lane AR$247,309 Executive Director $72,000 $83,125 2023
Know The Truth International Ministries Inc VA$248,298 Founder/president/executive Director $24,600 $24,396 2023
Crossover Ministry Association OK$248,418 Director $69,167 $78,226 2023
Live Salted WA$248,502 Executive Director $56,775 $50,711 2024
Be Bold Street Ministries OR$246,950 Executive Director $56,400 $53,796 2023
Interim Ministry Network Inc MD$248,596 Executive Director $79,061 $73,740 2024
Hand Up To Victory Inc FL$248,924 Chief Executive Officer $48,252 $45,222 2024
Yod Associates Inc OK$248,963 Director $140,400 $154,233 2024
The St Thomas Orthodox Church WA$246,493 Vicar/priest $63,500 $58,393 2023
Emmaus Way Inc IA$249,224 President/di $16,285 $18,314 2023
Ministerio Conexion Divina Inc FL$246,180 President $19,000 $17,807 2024
Iglesia Evangelica El Cordero Movimiento Mundial Inc NY$249,320 President $110,600 $99,704 2024
Iglesia De Jesucristo Canaan CA$245,915 President $24,000 $20,675 2024
Final Days International OK$245,820 President $30,000 $32,956 2024
Afc International LA$245,549 President $51,072 $56,104 2024
One More International Inc OK$250,044 Ceo $45,585 $50,076 2024
Cry Of Deliverance Inc MD$245,364 Secretary/treasurer $5,198 $4,848 2024
Empowerment Tabernacle Christian AL$250,205 President $65,574 $70,674 2024
Uprising Inc KY$245,194 President $119,900 $128,512 2024
Abundant Thrift Inc IL$250,270 Treasurer $31,200 $30,601 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default66th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted65th

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 (Samuel Park) 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 968 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,441 is reasonable (approximately the 66th 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.