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PeerBasis
Compensation Comparability Determination

Heroes Church

Executive Director / CEO

EIN 364862305
CA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cecilia Fernandez, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$800 total compensation of comparable organizations → $214,617 $4,800
$16,98110th
$29,56625th
$51,945Median
$74,87575th
$98,93990th
$4,800This org · 1st
p10$16,981
p25$29,566
p50$51,945
p75$74,875
p90$98,939
$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 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
First Iu-mien Church Of Sacramento CA$392,320 Pastor $39,108 $40,263 2023
Beacon Light Mission CA$392,221 Secretary $70,874 $70,874 2024
North County Project CA$391,524 Co-director $93,819 $91,401 2025
Iglesia De Dios Camino De Santidad Inc CA$390,803 Chief Executive Officer $52,000 $52,000 2024
New Creation Life Ministries Inc CA$397,820 Ceo $49,920 $49,920 2024
Calvary Chapel Of Temecula Valley CA$389,499 President/ceo $24,000 $24,000 2024
Word To Russia CA$384,186 Mysin $29,704 $30,581 2023
Revelation Ministries Incorporated CA$382,335 President/founder $28,640 $28,640 2024
Legacy Collaborative CA$407,891 Ceo $15,391 $15,391 2024
Catholic Campus Ministry Association CA$409,519 Director $119,654 $119,654 2024
Prison Ministry Of America Inc CA$377,362 Chairman/executive Director $45,325 $45,325 2024
United Family Associates Foundation CA$412,558 President $12,097 $12,454 2023
International University And Theological CA$375,379 Ceo $30,000 $29,227 2025
Bay Area School Of Ministry Inc CA$414,196 Director $104,500 $111,997 2022
Encouragement International Inc CA$414,281 President $96,000 $96,000 2024
Miqlat Inc CA$373,363 Treasurer $69,700 $71,759 2023
Jesus Is The Answer Inc CA$371,517 President $36,000 $36,000 2024
Harvest Ministries International CA$416,813 President $67,500 $69,494 2023
Christian Science Committee On CA$370,153 Secretary $49,170 $49,170 2024
Japanese Christian Fellowship CA$370,133 Internationa $37,404 $38,509 2023
A Committment To Our Roots Inc CA$369,823 President $83,500 $85,966 2023
Willow Christian Academy CA$369,642 Program Dire $30,600 $30,600 2024
Logos Missionary Services CA$418,935 President $36,416 $36,416 2024
Center For Biblical Unity CA$364,864 Founder & President $95,741 $98,569 2023
Appleseed Ministry Group Inc CA$364,380 Executive Director $57,600 $57,600 2024

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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted1st

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 (Cecilia Fernandez) 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 90 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 1st 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.