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PeerBasis
Compensation Comparability Determination

Berlin Ministries International

Executive Director / CEO

EIN 273455727
SC · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cherry Gfeller, Executive Director / CEO ($46,000) against every comparable organization that fit the selection criteria — 262 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

262 organizations qualified on sector, size, and geography 262 within the band form the benchmarked peer set.

Distribution of comparable compensation

$964 total compensation of comparable organizations → $183,538 $46,000
$14,96010th
$25,16025th
$42,089Median
$71,61175th
$103,40890th
$46,000This org · 54th
p10$14,960
p25$25,160
p50$42,089
p75$71,611
p90$103,408
$46,000

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 SC 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
International Prayer Ministries Inc MO$196,881 President $73,870 $74,997 2024
Lutheran Ministry Services Northwest WA$196,876 Ex Dir $35,000 $29,263 2025
Iglesia Pentecostal Unida Hispana NY$197,799 Pastor $20,800 $18,016 2024
Smoky Mountain Resort Ministries Inc TN$198,233 Executive Director $50,000 $51,867 2023
Haitian Pentecostal Church And Home Of Hope World Wide NJ$195,893 President/youth Program Director/trustee $28,550 $25,155 2023
All About Him Ministries Inc SC$195,832 Director $24,000 $24,000 2024
Ministerio Los Milagros De Jesus Inc MA$198,579 President $24,000 $20,673 2024
Grateful Fellowship Community TX$195,344 Office Manager $78,000 $76,999 2023
Love In The Name Of Christ Of Cowlitz County WA$199,296 Director $55,250 $48,816 2023
Sonlife Classic Nfp IL$194,957 Executive Director $21,108 $19,891 2024
Westminster Christian Fellowship Inc GA$194,936 Director $124,158 $123,198 2023
Shine School Partnership NM$194,319 Executive Director (Stepped Down March 2023) And Became Board Member $31,083 $32,992 2023
Faith Memorial Church Inc TN$200,131 Pastor $64,386 $66,790 2023
St Paul Missionary Baptist Church TX$194,151 Clerk $15,424 $14,789 2024
Joe Mcgee Ministries Inc OK$200,643 President $56,975 $60,137 2024
David Bibey Ministries NC$200,645 President $29,450 $29,168 2024
Tranformation Of The Nations OR$200,910 President $93,576 $85,758 2023
Wesley Putnam Ministries TX$192,585 Pres/exec.di $160,674 $154,062 2024
Honornet Inc OK$192,298 President $57,500 $60,691 2024
Adelphos - Usa IL$202,166 General Director $24,000 $22,033 2025
Background Mission Partners VA$202,922 President And Executive Director $89,774 $83,088 2024
Grand Rapids Initiative For Leaders MI$202,933 Ceo $58,500 $57,879 2024
Christ Fellowship Church Of God In Christ Inc FL$191,246 Director/sr. Pastor $20,231 $18,218 2024
Sanctuary Of Living Waters Inc FL$191,007 President $12,455 $11,216 2024
Family Builders Ministries NH$203,461 Executive Director $65,848 $58,281 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default54th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted53rd

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 (Cherry Gfeller) 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 262 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,000 is reasonable (approximately the 54th 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.