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PeerBasis
Compensation Comparability Determination

Power Of One Christian Coaching And Outreach Ministries

Executive Director / CEO

EIN 453553999
NJ · NTEE X20
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Kimberly Castellano, Executive Director / CEO ($31,700) against every comparable organization that fit the selection criteria — 432 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

432 organizations qualified on sector, size, and geography 432 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $530,078 $31,700
$9,12910th
$25,91025th
$45,734Median
$80,65675th
$117,36490th
$31,700This org · 32nd
p10$9,129
p25$25,910
p50$45,734
p75$80,656
p90$117,364
$31,700

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 NJ 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
Religious Of The Incarnate Word CA$148,616 Chief Executive Officer $21,000 $20,310 2024
Alandi Ashram Alandi Ayurveda Clinic CO$148,890 Executive Director $16,500 $17,720 2024
Herrin Ministries Inc TN$148,384 President $81,000 $95,361 2024
Richard Bush Renewal Center MI$148,384 Executive Director $13,000 $15,473 2023
Red Ink Revival Inc KS$148,011 President $118,264 $143,099 2024
Robby Mitchell Ministries Inc TX$149,390 President $131,111 $146,893 2024
Soulteam Inc OK$147,942 President $70,400 $86,824 2024
Move Church MO$147,618 President $20,177 $23,935 2024
Joanna Beck Ministries AR$149,997 Treasurer/secretary $7,407 $9,601 2023
Thistlebend Ministries Inc KY$147,349 Executive Di $32,500 $39,108 2024
Loeber Ministries Inc OK$147,344 President $46,450 $57,287 2024
Messianic Ministry To Israel TN$150,174 Executive Director $63,535 $74,800 2024
Taylor Ministries Inc GA$147,173 President $60,000 $67,570 2024
Revelation 320 Missionary Ministry And Biblical Teachings Inc FL$146,961 Senior Pastor $15,600 $16,414 2024
Jim Gilbert Ministries Inc FL$150,494 President $6,470 $7,009 2023
Shade Tree Ministries SC$151,034 President $111,700 $130,516 2024
Indiana Association Of Christian Schools Inc IN$151,238 Executive Director $58,000 $66,740 2025
Chinese Christian Training CA$151,487 Gn Secretary $25,200 $25,091 2023
Camp Hunt Inc NY$151,663 Board Member $1,950 $1,974 2024
International Praise Harvest Ministries MD$145,600 General Overseer $30,341 $32,709 2023
New Paradigm Christian Church IN$145,593 Pastor $35,296 $41,689 2024
St Benedicts Workshop TX$151,815 Director $36,000 $41,524 2023
Shekinah Glory Ministries LA$145,272 President $55,235 $70,133 2023
Jesus Spoken Here Ministries Inc GA$145,257 President $94,380 $106,287 2024
Iglesia De Dios Missionera Los TX$152,250 Pastor $29,820 $33,409 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default32nd
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted31st

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 (Kimberly Castellano) 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 432 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,700 is reasonable (approximately the 32nd 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.