Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Ondas De Vida Network

Executive Director / CEO

EIN 453970208
CA · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hector Manzo, Executive Director / CEO ($26,400) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,662 total compensation of comparable organizations → $208,460 $26,400
$16,51010th
$29,71325th
$53,686Median
$85,77075th
$105,17890th
$26,400This org · 21st
p10$16,510
p25$29,713
p50$53,686
p75$85,770
p90$105,178
$26,400

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
In Yahshua's Name IncCA $352,256$52,500 990
Kesed SeminarsCA $351,314$96,000 990
Oak Health FoundationCA $354,804$19,353 990
Faithquest MissionsCA $355,360$96,000 990
Youth Foundation & Center Of Iv IncCA $347,566$89,516 990
Evangelicals For Social Action - FresnoCA $357,472$72,969 990
Ann Ree Colton Foundation Of NiscienceCA $357,776$41,804 990
Illustra MediaCA $357,902$88,525 990
Kenani Vou Methodist Church UsaCA $345,441$30,335 990
Miracle Minded Ministries 3CA $345,060$120,556 990
Vietnam Ministries IncCA $359,315$60,243 990
Love DefinedCA $363,204$48,954 990
Joyful Noise Xpress IncCA $340,059$53,686 990
Appleseed Ministry Group IncCA $364,380$55,947 990
Center For Biblical UnityCA $364,864$95,741 990
Willow Christian AcademyCA $369,642$29,722 990
A Committment To Our Roots IncCA $369,823$83,500 990
Japanese Christian FellowshipCA $370,133$37,404 990
Christian Science Committee OnCA $370,153$47,759 990
Jesus Is The Answer IncCA $371,517$69,934 990
Frank Hechavarria Ministries IncCA $330,957$208,460 990
Miqlat IncCA $373,363$69,700 990
International University And TheologicalCA $375,379$28,388 990
Korea Christian Gospel Mission IncCA $327,843$85,500 990
House Of Prayer IgnitedCA $327,253$38,852 990

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 default21st
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted20th

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 (Hector Manzo) 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 99 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,400 is reasonable (approximately the 21st 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.