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PeerBasis
Compensation Comparability Determination

Alabaster Ministries Inc

Executive Director / CEO

EIN 453457491
MO · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rozella Heyns, Executive Director / CEO ($29,681) against every comparable organization that fit the selection criteria — 320 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rozella Heyns — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

320 organizations qualified on sector, size, and geography 320 within the band form the benchmarked peer set.

Distribution of comparable compensation

$922 total compensation of comparable organizations → $207,466 $29,681
$15,00610th
$28,15625th
$49,499Median
$77,41275th
$104,36790th
$29,681This org · 28th
p10$15,006
p25$28,156
p50$49,499
p75$77,412
p90$104,367
$29,681

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 MO 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
Los Angeles Immanuel Mission Church CA$240,968 Ceo $12,000 $9,503 2024
Danny Hubbell Evangelistic Min TX$240,985 President $90,000 $82,561 2024
Bridge Ministries Of Laredo Inc TX$240,478 President $34,800 $32,867 2023
New Jerusalem Missions KS$241,346 President/exec Dir $14,621 $14,913 2023
United Church In God In Christ MN$239,963 Pastor $44,200 $40,052 2024
The Vine Ministry Inc PA$241,591 Executive Director $37,080 $33,910 2024
St Michael Orthodox Church NJ$241,620 Archpriest $16,250 $13,306 2024
Eden House Of Thailand WA$241,621 Executive Manager $37,010 $30,387 2024
First Karen Baptist Church MN$239,742 Pastor $19,491 $17,662 2024
Galkin Evangelistic Ministries UT$239,653 President $124,200 $116,573 2024
Re-christ Ministries Inc AZ$239,591 Chairman, President $72,000 $65,377 2023
Christian Community Ministries Of Kershaw County SC$239,574 Director, Office Manager $21,918 $20,428 2025
First Baptist Church KS$242,047 Pastor $28,782 $28,515 2024
Family Rescue Center CA$242,140 Executive Director $2,000 $1,584 2024
Iglesia De Dios Pentecostes Aposento Alto CA$238,061 Chief Executive Officer $36,000 $28,508 2024
Drawing Near To God Inc SC$243,541 Executive Director $90,000 $83,886 2025
Remnant Ministries TX$237,681 President $151,647 $139,113 2024
Extraordinary Lutheran Ministries IL$244,093 Program Dire $110,546 $102,610 2023
World Carp Inc NJ$244,716 President/tr $140,000 $114,630 2024
The Lighthouse Women's Center Inc AL$245,022 Director $42,624 $43,476 2023
Priority Insight Inc GA$236,113 Director $121,897 $112,400 2024
Next Generation Mission Inc MN$235,702 President $10,000 $9,062 2024
Addicts For Christ Inc AL$246,042 Director $16,900 $16,743 2024
Grace Korean Church MD$235,252 Pastor And President $37,900 $32,495 2024
One80 Ministries PA$235,038 Executive Director $34,710 $31,743 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2023 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 MO 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 default28th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted27th

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 (Rozella Heyns) 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 320 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,681 is reasonable (approximately the 28th 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.