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PeerBasis
Compensation Comparability Determination

Espavo

Executive Director / CEO

EIN 330877206
NV · NTEE X90
FY ending 2025-09-30
June 9, 2026

This analysis benchmarks the total compensation of Stephen L Rother, Executive Director / CEO ($72,000) against every comparable organization that fit the selection criteria — 24 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: Stephen L Rother — reported title “Chairman”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,042 total compensation of comparable organizations → $127,760 $72,000
$11,61910th
$28,67325th
$53,653Median
$89,68275th
$113,22490th
$72,000This org · 54th
p10$11,619
p25$28,673
p50$53,653
p75$89,682
p90$113,224
$72,000

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 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
Revelation Of Hope Ministries Inc HI$143,550 President Ceo $80,000 $73,346 2024
Romania Leadership Ministries IL$147,628 Exec Director $53,285 $53,644 2024
Gathering Of Light Multifaith NY$138,484 Sr Officiant $56,328 $53,662 2023
School Of Metaphysics MO$153,111 Director $2,400 $2,604 2024
Thriving Inc PA$126,507 President $2,000 $2,042 2024
Touch Life Mission CA$116,675 President $32,400 $29,496 2023
Mecca 20 20 Incorporated FL$178,000 Program Director $34,680 $33,362 2024
Anne Arundel Connecting Together Inc MD$181,257 Key Employee $105,725 $101,218 2024
Biblical Family Ministries Inc PA$100,237 Director $33,144 $34,846 2023
Fellowship Of Global Learners MD$100,181 Director $30,000 $28,721 2024
Knowing Him Ministries CO$190,068 Director $37,278 $36,604 2024
Church Health Ministries TX$96,621 Executive Di $12,994 $13,311 2024
Iraqi Christian Relief Council IL$192,230 President $79,216 $79,750 2024
Leachman Ministries CO$194,981 Directorspiritual Director $130,112 $127,760 2024
Stride Ministries UT$195,527 Chair $112,029 $117,414 2024
Arizona Interfaith Movement AZ$197,769 Executive Di $73,250 $72,139 2024
Movement West Michigan MI$198,776 Executive Di $81,209 $85,836 2024
Frank Damazio Ministries OR$201,116 Director $30,000 $28,529 2024
Foundation For Spiritual Development CA$206,450 Executive Dir. $85,136 $77,505 2023
The Trucking Collective Inc MI$206,839 Executive Director $96,051 $101,523 2024
Every Bible Counts Inc CA$208,047 Secretary Director $12,320 $10,894 2024
Awakeningsusa Org TX$208,734 President/di $100,988 $103,447 2024
City Vision MN$208,740 Executive Director $124,982 $126,464 2024
Innerfaith Disciple House TX$210,958 President, T $21,600 $22,126 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 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 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 default54th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted54th

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 (Stephen L Rother) 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 24 similarly situated organizations (Same NTEE sector (X90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,000 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.