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PeerBasis
Compensation Comparability Determination

Operation Idream

Executive Director / CEO

EIN 453670717
CA · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samuel Sikapizye, Executive Director / CEO ($50,200) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$777 total compensation of comparable organizations → $208,460 $50,200
$16,21210th
$26,30025th
$50,508Median
$77,27275th
$99,63190th
$50,200This org · 48th
p10$16,212
p25$26,300
p50$50,508
p75$77,272
p90$99,631
$50,200

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Northern California Christian CA$306,593 Manager $44,284 $44,284 2023
In Grace Mission CA$308,787 Secretary & $16,500 $16,500 2023
The Barnabas Group-silicon Valley CA$303,958 Managing Partner $16,000 $15,541 2024
Theodyssey Group CA$303,665 President & Ceo $110,196 $104,276 2025
Streetlight Ministries Inc CA$300,517 Trasure And Store Manger $31,100 $30,208 2024
Kardia CA$297,304 Co-executive Director $53,333 $51,803 2024
Macintosh Ministries Inc CA$296,946 President $64,000 $64,000 2023
Beam Kenya CA$318,437 Ceo $33,600 $32,636 2024
Thinking Through Faith CA$319,788 Ceo $50,400 $50,400 2023
Troy Marshall Ministries CA$291,965 President $71,830 $71,830 2023
Punto De Encuentro CA$291,824 President $26,000 $26,000 2023
On Campus Ministries CA$323,648 Secretary $31,000 $31,000 2023
Streetlight Christian Ministries CA$287,747 Executive Di $51,006 $49,543 2024
Unity 4 Orphans CA$325,932 President $81,217 $78,887 2024
House Of Prayer Ignited CA$327,253 President $40,000 $38,852 2024
Korea Christian Gospel Mission Inc CA$327,843 Director Eme $21,672 $21,050 2024
Student Impact International CA$284,644 President $90,000 $87,418 2024
Glory Pointe Church CA$282,444 Chief Executive Officer $15,500 $15,500 2023
Frank Hechavarria Ministries Inc CA$330,957 President $214,617 $208,460 2024
Love And Conflict Peacemaking Ministries CA$281,211 Ceo $11,750 $11,413 2024
Gdi CA$278,814 Cfo $17,000 $16,512 2024
Greek Orthodox Memorial & Cultural CA$274,680 Director $26,620 $26,620 2023
Joyful Noise Xpress Inc CA$340,059 President $55,272 $53,686 2024
Christian Far East Ministry CA$270,380 Chairman $7,000 $6,799 2024
Our Ladys Ministry CA$270,009 321crescentct Brisbane Ca 94005 $78,942 $76,677 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default48th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted47th

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 (Samuel Sikapizye) 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 108 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,200 is reasonable (approximately the 48th 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.