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PeerBasis
Compensation Comparability Determination

El Refugio Ministry Inc

Executive Director / CEO

EIN 455544736
GA · NTEE X11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amilcar Valencia, Executive Director / CEO ($64,210) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Amilcar Valencia — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$244 total compensation of comparable organizations → $233,087 $64,210
$5,31710th
$31,62725th
$43,572Median
$72,79475th
$105,56290th
$64,210This org · 71st
p10$5,317
p25$31,627
p50$43,572
p75$72,794
p90$105,562
$64,210

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 GA 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
Sacred Heart Support Corporation CA$308,215 President $6,013 $5,317 2023
The Dream Center Of Columbus Inc MS$322,488 Executive Di $27,850 $31,760 2023
Ashland Theological Seminary Founda OH$303,277 Exec. Dir $49,846 $51,153 2025
Highpoint Community Ministries TX$327,344 Preschool Director $56,074 $55,786 2024
Mother Of Mercy House Inc PA$298,274 Executive Dir & Board Member $37,417 $37,110 2024
Liberti Network Of Churches PA$330,951 President $30,844 $31,494 2023
Hardcore Evangelistic Ministries Inc TX$284,493 President $32,433 $32,266 2024
Joseph Pedott Perpetual Endowment Trust CA$282,930 Assistent Treasurer (From $50,736 $43,572 2024
Matthew 620 Foundation CO$281,289 Treasurer $27,230 $25,968 2024
Central Jersey Institute Of Islamic Sciences Inc NJ$275,662 President $41,660 $36,993 2024
Society Of St Vincent De Paul LA$272,356 President & Ceo $18,559 $20,325 2024
Roadster Legacy AZ$267,932 Director $4,735 $4,663 2023
Thrive International Missions CA$262,893 President $118,901 $102,111 2024
Chapel Haven Endowment Inc CT$262,002 President $262 $244 2024
Friends Of Our Lady Of Martyrs Shrine NY$371,754 Executive Director $83,490 $77,249 2023
Church In Action - Germany AZ$374,449 Ceo $33,373 $32,864 2023
Dorothy Day Capital Corporation MN$379,641 Vp & Cfo At Catholic Charities $39,251 $39,712 2023
Agape Impact Ministries Inc TX$385,088 President / Executive Director $18,210 $18,652 2023
Emmaus Center Inc NY$234,723 Former Executive Director $162,500 $146,039 2024
Milandila Community Missions Inc PA$232,604 Director $73,810 $75,366 2023
Presbyterian Church Camp And Conference Association NC$228,342 Executive Director $69,103 $73,110 2023
The Irving And Varda Rabin Foundation CA$223,546 Assistant Treasurer (From 12/06/23) $50,736 $43,572 2024
First Response Ministry Inc TX$220,694 Executive Director $43,946 $45,011 2023
Central European Christian TN$409,264 President $100,650 $108,328 2023
A Ray Of Hope On Earth IL$415,365 President $231,551 $233,087 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default71st
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted42nd

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 (Amilcar Valencia) 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 31 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,210 is reasonable (approximately the 71st 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.