Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

China Services Ventures

Executive Director / CEO

EIN 411991293
MN · NTEE X21
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffery Nellermoe, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 219 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

219 organizations qualified on sector, size, and geography 219 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,748 total compensation of comparable organizations → $162,658 $52,000
$17,43610th
$26,80525th
$42,941Median
$71,36975th
$106,51590th
$52,000This org · 60th
p10$17,436
p25$26,805
p50$42,941
p75$71,369
p90$106,515
$52,000

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 MN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
One King IncMO $170,845$121,354 990
The Schermerhorn FoundationNY $170,789$8,945 990
Sierra Vista Bethel ChurchAZ $172,154$76,800 990
Soul Purpose MinistriesMN $173,385$30,000 990
Libertad En Cristo Ministries IncKS $168,253$40,563 990
Living Bread MinistriesVA $168,238$31,875 990
Core Fellowship FoundationCO $167,726$91,516 990
Shekinah Glory Ministries IncOK $167,396$39,766 990
Whetstone Ministries Ron FuhrmanAR $175,318$23,662 990
Abundance Of Life Temple MinistriesLA $175,559$20,672 990
Iglesia De Dios En Freeport IncNY $166,191$22,493 990
Kingdom Life Ministries InternationalCO $175,984$102,012 990
America's Family Coaches IncIA $165,341$68,450 990
La Prayer MountainCA $177,081$7,865 990
Milwaukee Innercity CongregationsWI $177,134$68,736 990
Freedom Fellowship IncWI $177,390$55,495 990
Young's Chapel Missionary BaptistGA $177,843$26,580 990
Greenwood Ministries AssociationMI $177,975$31,188 990
Chinese OutreachCA $163,643$28,179 990
Uk Usa MinistriesTX $163,586$21,259 990
Frontline Ministries IncSC $162,941$45,654 990
Onesimus MinistryCA $162,845$39,299 990
Operation TransformationMI $179,261$67,638 990
The Living Word Outdoor Drama IncOH $162,084$39,021 990
Tom Farrell Evangelistic Ministries IncNC $161,436$18,823 990

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 MN 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 default60th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted60th

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 (Jeffery Nellermoe) 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 219 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 60th 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). 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.