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PeerBasis
Compensation Comparability Determination

Plainview Meditation Center Inc

Executive Director / CEO

EIN 270297835
NY · NTEE X99
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Cerina Lim, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cerina Lim — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$178 total compensation of comparable organizations → $149,745 $4,800
$8,51710th
$18,59525th
$34,159Median
$62,61975th
$79,96790th
$4,800This org · 4th
p10$8,517
p25$18,595
p50$34,159
p75$62,619
p90$79,967
$4,800

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 NY 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
Xtend Ministries International TX$83,807 President $57,742 $67,549 2023
Beloved Warriors Inc IN$85,303 Founder/ceo $36,500 $43,724 2024
Heartstream Resources NC$82,843 President $22,789 $27,538 2023
Peace Ambassadors Usa TN$81,417 President $22,000 $27,044 2023
Sherwood Christian Outreach Center PA$80,957 President $26,500 $30,019 2024
Little Pee Dee Baptist Association SC$88,585 Executive Board Member $150 $178 2024
St Joseph Of Optina Russian Orthodox Church VA$88,739 Priest $15,600 $17,616 2023
Ywca Mclean County Foundation IL$80,269 Ceo/presiden $8,752 $9,522 2025
John Shiver Ministries Inc FL$79,640 President $53,850 $59,161 2023
Institute For The Public Understanding Of The Bible AL$89,585 Executive Director & President Of The Board $78,400 $99,053 2023
Spiritual Counterfeits Project Inc CA$91,159 President $48,000 $45,869 2025
Crossover Restoration Foundation TX$77,175 President/ceo $86,400 $101,075 2023
Tikvat Am Yisrael Inc NV$91,867 President $30,000 $34,159 2024
Home Heart MN$76,805 President $72,400 $81,264 2024
American Housing Foundation I Inc GA$92,457 Dr/president $131,107 $149,745 2024
Fellowship Of The Inexhaustible Cup VA$92,814 Manager $8,500 $9,323 2024
Shadybrook Inc OH$75,944 Executive Director $56,160 $67,568 2024
Partners In Christ TN$93,259 Executive Director $35,000 $43,025 2023
Next Generation Ministries International VA$75,486 Executive Dir. $11,000 $12,065 2024
The Word Of God MI$75,414 Treasurer $4,261 $4,996 2024
The Theosophy Company CA$95,337 Trustee $31,200 $30,604 2024
Youth On The Move Usa Inc FL$96,166 President $36,000 $39,551 2023
Orchard Ministries NM$96,354 President $43,314 $52,919 2024
Kwm World Outreach Inc GA$72,198 President $6,400 $7,309 2024
Camp Zimmerman Foundation Incorporated OH$71,216 Camp Manager $9,900 $11,911 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2025 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 NY 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 default4th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted4th

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 (Cerina Lim) 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 47 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 4th 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.