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PeerBasis
Compensation Comparability Determination

Jma Ministries Inc

Executive Director / CEO

EIN 320456912
GA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Ye Amar, Executive Director / CEO ($35,539) 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 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Ye Amar — reported title “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

$1 total compensation of comparable organizations → $233,368 $35,539
$1,65610th
$8,90925th
$18,307Median
$31,13475th
$84,06490th
$35,539This org · 76th
p10$1,656
p25$8,909
p50$18,307
p75$31,134
p90$84,064
$35,539

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 GA 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
Resurrection Tabernacle Church Of Deliverance KY$0 President $1,550 $1,656 2024
Discovery House Publishers MI$0 President $29,172 $29,946 2024
The Pine Cove Foundation TX$0 President & Ceo $84,499 $84,064 2024
Intentional Life Events AZ$0 President/ceo $19,140 $18,307 2024
Youth With A Mission Bridge Ne VA$0 Officer $9,278 $8,909 2024
Gracious Ministries Inc VA$0 Williams $11,520 $11,062 2024
Alex Hill Ministries MI$0 Director $1 $1 2024
Greater Christian Love Church TX$0 Secretary $25,000 $24,871 2024
Iglesia Misionera Eslabon De D FL$0 Pastor/pres $14,400 $13,454 2024
Global Spheres Inc TX$0 President $117,887 $114,257 2025
Rth Community Center Realty Inc MA$0 Exec. Direct $33,227 $29,695 2024
Prem Prakash Corporation IN$0 Priest $10,800 $11,662 2023
Brothers Of Mercy Holding Inc NY$0 Non-voting Board Member/corp Ceo $21,964 $19,739 2024
Lithuanian Catholic Federation Atetis Incorporated IN$0 Director $4 $4 2024
Wayside Cross Ministries Title Holding IL$0 Treasurer $16,267 $16,374 2023
Dionny Baez Ministries Inc FL$0 Dvp $32,367 $31,134 2023
John 17 Ministries IN$0 President $66,798 $72,128 2023
Iglesia Cristiana Odre Nuevo Inc FL$0 President $6,956 $6,691 2023
Group Ministries Inc NY$0 Executive Dir. $4,250 $3,933 2023
Integritus Healthcare Inc MA$0 President & Ceo $80,787 $74,333 2023
International Christian TX$0 President/ch $227,845 $233,368 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted52nd

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 (James Ye Amar) 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 major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,539 is reasonable (approximately the 76th 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.