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PeerBasis
Compensation Comparability Determination

Primera Iglesia Pentecostal Roca De Salvacion Inc

Executive Director / CEO

EIN 421579321
NY · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jose Espinal, Executive Director / CEO ($21,000) against every comparable organization that fit the selection criteria — 315 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

315 organizations qualified on sector, size, and geography 315 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,113 total compensation of comparable organizations → $257,211 $21,000
$17,48710th
$34,50025th
$66,693Median
$96,94675th
$137,21490th
$21,000This org · 14th
p10$17,487
p25$34,500
p50$66,693
p75$96,946
p90$137,214
$21,000

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 NY 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
St John #5 Baptist Church Inc LA$355,651 Executive Director $12,396 $15,551 2023
New Harvest Missions International Inc FL$355,577 President $84,000 $87,328 2024
The Agape Mission Of Bartlesville Inc OK$355,250 President/executive Direct $63,100 $79,163 2023
10m Foundation MS$356,801 President $69,381 $85,514 2024
Mission Support Network CA$354,618 President $75,306 $74,087 2023
Women At The Well Ministries TN$357,283 President $20,085 $23,364 2024
John Murry Evangelistic Association MO$354,485 President $9,300 $11,223 2023
Jim Ryun Ministries Inc FL$357,774 Treasurer $93,962 $97,684 2024
Twin Oaks Christian Camp And Retreat Center TX$353,881 Executive Director $72,038 $82,101 2023
Gary & Drenda Keesee Ministries OH$352,916 President $157,000 $184,022 2024
Baltimore Antioch Leadership Movement MD$359,177 Treasury $12,000 $12,415 2024
Kingdom Conditioning Ministries CA$352,610 President $237,414 $226,872 2024
Christ Apostolic Church (Cac) Atlant GA$360,100 Pastor $118,800 $136,096 2023
L2l Inc GA$351,567 Metro Co-director $81,894 $93,817 2023
Hope & Passion Ministries Inc PA$351,182 President Chair Acting Vice Chair $114,675 $126,554 2024
Triumphant Living Ministries Inc TN$350,720 President/chairman $169,886 $203,456 2023
Word Alive Ministries GA$350,553 President $81,000 $90,130 2024
For Such A Time As This Inc NC$361,589 President $150,108 $171,643 2024
N4 Inc AL$361,981 President $9,000 $10,760 2024
Cedar Rock Ministries Inc AR$362,385 Executive Dir. $86,000 $110,138 2023
Mormon Discussion Inc UT$348,766 President $100,000 $116,609 2023
Federation Of Ministers And Churches Inc TX$363,636 President $125,443 $138,865 2024
Inspirational Gospel Assembly Inc NY$346,179 President $31,500 $31,500 2024
Vision Street Ministries Inc GA$346,018 President $95,000 $108,831 2023
Teen Round Up Inc AZ$367,183 President $26,000 $27,672 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default14th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted13th

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 (Jose Espinal) 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 315 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,000 is reasonable (approximately the 14th 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.