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PeerBasis
Compensation Comparability Determination

Mary James Ministries Inc

Executive Director / CEO

EIN 461041849
CA · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary James, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$600 total compensation of comparable organizations → $214,750 $50,000
$4,04410th
$20,39825th
$44,680Median
$57,78075th
$87,03590th
$50,000This org · 58th
p10$4,044
p25$20,398
p50$44,680
p75$57,780
p90$87,035
$50,000

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
Rock Builders Christian Ministries CA$137,009 President $23,250 $22,583 2024
Episcopal Network For Stewardship Inc CA$139,464 Executive Director $61,200 $61,200 2023
Arts And Entertainment Ministries CA$131,574 President $71,190 $69,148 2024
Capilla De Gracia CA$128,712 President $600 $600 2023
Religious Of The Incarnate Word CA$148,616 Chief Executive Officer $21,000 $20,398 2024
Sola Network Inc CA$125,608 Cfo $2,371 $2,303 2024
Chinese Christian Training CA$151,487 Gn Secretary $25,200 $25,200 2023
Iglesia De Intercesion Encuentro Con Dios CA$154,427 Chief Executive Officer $19,740 $19,174 2024
Renewal CA$155,404 Ceo $5,821 $5,654 2024
Kingdom Strategies International CA$119,229 President And Executive Director $52,000 $50,508 2024
Adoremus Society For The Renewal Of Sacred Liturgy CA$112,260 Editor $40,650 $39,484 2024
Glorious Silver Mission CA$167,187 Ceo $61,581 $59,814 2024
Igle CA$108,799 President $21,600 $20,980 2024
Nexus Mission CA$106,545 Director $14,400 $14,400 2023
Children Ministries International CA$104,068 Founder, President, Chairman Of The Board $91,310 $91,310 2023
Bay Area Christian Short Term CA$173,493 Ed Of Operation $54,994 $54,994 2023
Iglesia De Cristo Armonia Llamada Final CA$174,288 Bahena $46,000 $44,680 2024
Iglesia Luz De Esperanza CA$101,226 Chief Executive Officer $11,624 $11,624 2023
Charisma In Mission Inc CA$97,708 Secretary $52,000 $52,000 2023
Omkwm CA$92,709 Cfo $36,000 $34,967 2024
Unity Mission International CA$183,942 Ceo $48,000 $46,623 2024
Good Dirt Coalition CA$187,277 Ceo $26,500 $26,500 2023
Milal Mission In Northern California CA$188,203 Chairman $57,780 $57,780 2023
Iglesia Del Dios Vivo El Buen Pastor San Jose Ca CA$188,678 Ceo $27,560 $26,769 2024
Adullam Church CA$189,702 President $51,200 $49,731 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 default58th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted58th

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 (Mary James) 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 33 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 58th 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.