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PeerBasis
Compensation Comparability Determination

Open Heavens Ministry Inc

Executive Director / CEO

EIN 455224530
FL · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vladimir Minyakov, Executive Director / CEO ($43,980) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$498 total compensation of comparable organizations → $151,879 $43,980
$4,55410th
$9,90325th
$22,065Median
$37,45675th
$66,56490th
$43,980This org · 78th
p10$4,554
p25$9,903
p50$22,065
p75$37,456
p90$66,564
$43,980

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 FL 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
Hope Grows International Inc FL$58,366 Director $48,000 $48,000 2024
Youth With A Mission Awake MN$57,993 President/officer $2,925 $3,077 2024
Christ For Ireland Inc SC$58,817 Vice Preside $23,849 $27,266 2023
The Word Foundation Inc NY$59,664 President $39,000 $37,514 2024
Iglesia Pentecostal Tabernaculo De Dios NV$61,009 President $12,000 $13,182 2023
Journey Counseling Ministries Inc VA$55,608 Director Clinical Dir $5,762 $5,922 2024
Global Fire Ministries TN$61,150 Offier $70,650 $81,387 2023
Redeem Neighborhoods AZ$61,366 President $18,102 $19,079 2023
Del Corazon De Jesucristo AZ$55,293 President/director $34,014 $35,850 2023
Equippers Group International TX$61,750 Treasurer $24,000 $26,311 2023
Iglesia Cristiana Sendero De Amor Md MD$61,837 Pastor & Director $31,850 $31,697 2024
Fuel The Fire Ministries TX$62,068 President $21,000 $22,361 2024
Templo Evangelico Cedro De Livano TX$54,605 Pastor $9,627 $10,251 2024
Seventh Trumpet Ministries Inc TX$54,450 Officer $1,733 $1,900 2023
Shekinah Tabernacle Gospel Church MI$54,413 Pastor $12,960 $14,660 2023
Cross Cultured Ministries Inc CA$53,895 Chief Executive Officer $3,000 $2,758 2024
Bethesda Changers Chapel MD$63,264 Resident And Senior Pastor $8,400 $8,360 2024
Walking Worthy A Journey To Freedom TN$63,302 Executive Director $15,596 $17,451 2024
Fuentes De Aguas Vivas International Fellowship Church Inc IN$53,383 Vice President $15,600 $18,029 2023
In The Name Of Love Ministries Inc CA$53,319 President $25,000 $23,658 2023
Yahweh Church Orlando Inc FL$52,840 President $5,319 $5,319 2024
Gkerr Ministries Corp FL$52,729 Kerr $44,655 $45,974 2023
Life Focus Communications Nfp IL$52,459 Executive Director $24,000 $25,858 2023
Mustard Seed Cottage GA$64,912 Director $7,542 $8,072 2024
Search For Me Ministries Inc PA$64,971 President And Director $47,930 $50,880 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default78th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted74th

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 (Vladimir Minyakov) 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 98 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,980 is reasonable (approximately the 78th 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.