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PeerBasis
Compensation Comparability Determination

World Christian Restaurant Ministriesinc

Executive Director / CEO

EIN 273311789
CA · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Esther Lou, Executive Director / CEO ($50,702) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,860 total compensation of comparable organizations → $295,500 $50,702
$29,47210th
$38,27325th
$68,543Median
$111,00475th
$154,98690th
$50,702This org · 38th
p10$29,472
p25$38,273
p50$68,543
p75$111,004
p90$154,986
$50,702

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 CA 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
Iglesia De Dios Fuente De Los Milagros CA$525,626 Chief Executive Officer $77,400 $77,400 2024
Connect 2 Ministries CA$535,095 Board Member $81,996 $81,996 2024
Ds Ministries Inc CA$541,418 President $38,273 $38,273 2024
Precious Community Church CA$545,081 Ceo, Cfo, Secretary $59,307 $59,307 2024
One Another Ministries International CA$430,254 Vice President $29,472 $29,472 2024
Amerson Music Ministries CA$556,016 President $295,500 $295,500 2024
Pneumatrix Inc CA$416,076 Board Member $44,578 $44,578 2024
The Church Of Joy CA$582,338 C E O $28,800 $29,651 2023
Witnessing Ministries Of Christ CA$401,452 President & Ceo $13,200 $12,860 2025
Silkroad Mission CA$400,789 President $13,020 $13,405 2023
Stillpoint The Center For Christian CA$397,476 Executive Dir. $68,543 $68,543 2024
One Lord One Faith One Baptism Christian Church Inc CA$397,251 Ceo/pastor $154,986 $154,986 2024
Aleksandr Shevchenko CA$394,191 Ceo $39,000 $37,995 2025
Wild Hope International CA$594,945 Secretary $100,825 $100,825 2024
Kingdom Ministries CA$381,208 President $111,004 $111,004 2024
Mission Sports Inc CA$610,625 President & Ceo $58,850 $60,588 2023
Noah's Ark Learning Center CA$622,197 Ceo Program Director $46,806 $48,189 2023
Men Of Valor Academy CA$626,498 Executive Director $116,827 $116,827 2024
Mission Support Network CA$354,618 President $75,306 $77,530 2023
Kingdom Conditioning Ministries CA$352,610 President $237,414 $237,414 2024
Truthxchange Inc CA$340,510 Executive Di $119,947 $123,490 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted38th

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 (Esther Lou) 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 21 similarly situated organizations (Same NTEE sector (X21) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,702 is reasonable (approximately the 38th 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.