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PeerBasis
Compensation Comparability Determination

Iglesia Luz De Esperanza

Executive Director / CEO

EIN 453580474
CA · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Saul Cifuentes, Executive Director / CEO ($11,624) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$600 total compensation of comparable organizations → $91,310 $11,624
$8,19210th
$20,39825th
$32,120Median
$50,50875th
$69,75290th
$11,624This org · 12th
p10$8,192
p25$20,398
p50$32,120
p75$50,508
p90$69,752
$11,624

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

OrganizationStateTotal revenueTotal compSource
Children Ministries InternationalCA $104,068$91,310 990
Charisma In Mission IncCA $97,708$52,000 990
Nexus MissionCA $106,545$14,400 990
IgleCA $108,799$20,980 990
OmkwmCA $92,709$34,967 990
David's Tent International IncCA $90,988$50,120 990
Adoremus Society For The Renewal Of Sacred LiturgyCA $112,260$39,484 990
Centro Aviva Iglesia De Jesucristo NuevaCA $85,640$35,259 990
Great Light TaoCA $85,527$77,306 990
Pray The Bay AreaCA $83,451$17,484 990
Kingdom Strategies InternationalCA $119,229$50,508 990
Men Of ResolutionCA $82,247$5,828 990
The Journey CenterCA $80,696$32,120 990
The Cana Project IncCA $79,385$70,155 990
Iglesia Cristiana De Restauracion IncCA $78,576$28,800 990
Sola Network IncCA $125,608$2,303 990
The Church Christian FellowshipCA $76,627$27,200 990
Capilla De GraciaCA $128,712$600 990
Dignity San Francisco IncCA $72,496$11,738 990
Arts And Entertainment MinistriesCA $131,574$69,148 990
Rock Builders Christian MinistriesCA $137,009$22,583 990
Mary James Ministries IncCA $137,998$50,000 990
Episcopal Network For Stewardship IncCA $139,464$61,200 990
Religious Of The Incarnate WordCA $148,616$20,398 990
Chinese Christian TrainingCA $151,487$25,200 990

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 CA 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted12th

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 (Saul Cifuentes) 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 25 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,624 is reasonable (approximately the 12th 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.