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PeerBasis
Compensation Comparability Determination

Men Of Valor Inc

Executive Director / CEO

EIN 453162955
VA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bradley P Smith, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 854 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

854 organizations qualified on sector, size, and geography 854 within the band form the benchmarked peer set.

Distribution of comparable compensation

$58 total compensation of comparable organizations → $490,164 $45,000
$14,28210th
$27,89725th
$51,684Median
$86,21775th
$120,74790th
$45,000This org · 44th
p10$14,282
p25$27,897
p50$51,684
p75$86,217
p90$120,747
$45,000

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 VA 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
Kyampisi Childcare Ministries Inc IN$218,604 Admin Asst/c $10,000 $10,922 2024
Grow Churches Inc OH$218,456 President $10,500 $11,518 2024
Calvary Way Ministries Inc CA$218,215 President $142,761 $127,673 2024
Eternal Vision Ministries Inc TN$219,089 President $22,300 $24,994 2023
Lux Digital Church PA$217,753 Chairman And Temporary Treasurer $57,544 $61,188 2023
Worcester Kidist Kidane Meheret Ethiopian Orthodox Tewahedo Church MA$219,394 President $27,572 $26,418 2023
The Octet Collaborative Inc MA$217,658 Senior Theologian $60,000 $57,490 2023
Trellis Churches Inc KS$219,474 President $32,250 $36,084 2024
Promise Housing Plus KY$219,504 President $33,654 $37,447 2024
International Love Ministries Inc OK$217,498 President $81,720 $95,949 2023
Jimmy Jack Ministries Inc NY$219,646 President $1,700 $1,638 2023
Hope Forest Inc ND$219,737 President $25,000 $29,253 2023
Peter & Jill Mehl Ministries ND$217,345 President $28,000 $31,824 2024
Bold Ventures OR$220,166 President $33,000 $32,677 2023
Ronnie Smith Ministries Inc GA$216,843 President $118,000 $122,881 2024
5g Reformation Ministries TX$220,267 President $46,665 $48,345 2024
Truth Matters Trust NC$216,637 President $84,000 $89,892 2024
In Christ Ministries Inc CO$216,536 President $73,242 $74,884 2023
New Hope For The World WA$220,597 Ceo $8,232 $7,858 2023
Ancient Paths Inc FL$220,675 President $39,200 $39,266 2023
International Leadership Coalition TN$216,164 Executive Director $56,000 $60,964 2024
Joy Ministries Corp KY$221,039 Director Crc $24,000 $26,705 2024
Spirit And Truth OH$221,152 President $91,500 $100,371 2024
Harvest Of Life Inc FL$215,899 Chairman $32,500 $31,621 2024
Cityforce Inc CO$221,350 President $90,000 $92,018 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default44th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted43rd

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 (Bradley P Smith) 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 854 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 44th 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.