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PeerBasis
Compensation Comparability Determination

Underground House Of Prayer

Executive Director / CEO

EIN 460458147
SD · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jerry W Mootz, Executive Director / CEO ($15,667) against every comparable organization that fit the selection criteria — 224 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jerry W Mootz — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

224 organizations qualified on sector, size, and geography 224 within the band form the benchmarked peer set.

Distribution of comparable compensation

$775 total compensation of comparable organizations → $189,078 $15,667
$11,08410th
$23,79525th
$41,975Median
$64,54675th
$86,88690th
$15,667This org · 17th
p10$11,084
p25$23,795
p50$41,975
p75$64,546
p90$86,886
$15,667

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 SD 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
The 102 Project NE$206,598 Executive Di $40,000 $37,864 2024
True Daughters Inc NC$206,637 President $68,958 $64,561 2023
Christian Healing Network CO$206,697 Executive Dir. $32,815 $26,979 2025
Limestone County Churches Involved AL$207,703 President $14,958 $14,222 2024
Current Of Tampa Bay Inc FL$208,514 President $11,200 $9,260 2024
Harry Wilson Ministries Inc OK$203,876 President $80,000 $77,529 2024
Arise Wellness CA$209,159 President $45,000 $34,199 2024
Transformation Ministries Inc CO$209,269 Dir Of Educatn $17,107 $14,437 2024
Child Evangelism Fellowship Eastern Pennsylvania PA$203,630 Director $36,081 $32,602 2023
Bent-tree TX$209,456 Director $108,000 $97,889 2023
Webster Men Of Courage Inc LA$203,025 Director $60,000 $59,864 2023
Rawtools Inc CO$202,903 Executive Director $59,900 $52,043 2023
Faith At Work Inc IA$210,587 Executive Director $114,490 $113,587 2023
Shepherding The Nations CA$201,635 Intern'l Dir $61,300 $46,586 2024
Kavod Vnichum NJ$212,206 Executive Dir. $56,500 $45,708 2023
Rogers Public Education Foundation AR$200,270 Executive Di $52,500 $53,471 2023
Maritime Ministries Inc NC$212,780 Treasurer $15,439 $14,040 2024
Kindred Life Ministries Inc IL$213,011 Director $27,875 $24,118 2024
Terry Tripp Ministries TN$213,220 President $60,000 $55,507 2024
Score Ministries MI$213,258 President $112,650 $102,333 2024
The Agape Puppets Inc GA$213,813 Executive Di $54,450 $49,607 2023
The Profound Treasury Dharma Foundation Inc NY$198,750 Treasurer & Executive Director $12,000 $9,544 2024
Camp Christian Of Northeast Oklahoma Inc OK$198,689 Executive Director $38,796 $38,708 2023
New Life Christian Center Inc IN$198,595 Pastor President $6,000 $5,733 2023
The Interfaith Center Inc AR$214,385 Executive Dir. $39,999 $40,739 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default17th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted16th

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 (Jerry W Mootz) 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 224 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,667 is reasonable (approximately the 17th 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.