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PeerBasis
Compensation Comparability Determination

Sai Durga Shiva Vishnu Mandir

Executive Director / CEO

EIN 461062112
TX · NTEE X70
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Samhita Gullapalli, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 1841 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Samhita Gullapalli — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,841 organizations qualified on sector, size, and geography 1,841 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $370,475 $8,000
$15,53810th
$33,14625th
$58,580Median
$87,18775th
$119,52390th
$8,000This org · 4th
p10$15,538
p25$33,146
p50$58,580
p75$87,187
p90$119,523
$8,000

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 TX 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 Nehemiah Foundation Of OH$447,876 Executive Di $73,954 $76,057 2024
Rig Global Dfw TX$447,021 Director $6,099 $5,924 2024
Camp Manna Ministries Inc NC$447,000 President $62,800 $63,007 2024
Goby International Ministries TX$446,958 President $14,400 $14,400 2023
The Apostle Continuationchurch Inc NY$448,004 Pastor $16,306 $14,730 2023
District Council Treasure Coas FL$446,865 Store Manager $42,104 $38,407 2024
U-turn Ministries CO$448,086 President $26,000 $24,208 2024
Holy Family Radio MI$448,088 Executive Director $93,128 $93,337 2024
Iglesia Pentecostal El Jordan Inc MD$446,634 Pastor $30,000 $27,234 2024
Wonders Of The Creator Inc FL$448,282 President $106,154 $96,832 2024
Eternal Christendom CA$448,486 President $52,000 $43,600 2024
Campus One80 Ministries Inc NY$448,593 President $27,436 $24,073 2024
The Society Of The Missionaries Of CT$446,068 Prov. Animator $33,996 $31,865 2023
Hope In Jesus Ministries RI$448,854 Director $77,400 $70,208 2025
St Matthews Music Guild CA$449,010 Board Member $5,584 $4,682 2024
Cways Home OR$449,235 Director $151,437 $136,555 2024
Roadrunner World Missions Inc NM$449,257 President $14,400 $15,483 2023
Blazing Hope Ranch TN$445,429 Board Member; Executive Director $17,500 $17,401 2025
Ywam Washington Dc DC$445,411 President $96,867 $82,539 2024
Christ-life Ministries Inc IA$449,525 Executive Director, Board President & Treasurer $72,835 $77,437 2024
New Vision Christian Church AL$449,556 Pastor $142,246 $149,218 2024
Highlands Church Of The Cumberlands TN$449,629 Worship Pastor $13,500 $13,779 2024
S W A T Ministries Inc GA$449,659 Executive Director $28,750 $28,069 2024
Lord's Gym Of El Dorado County Inc CA$449,700 President $60,000 $51,794 2023
Pittsburgh Region International Student Ministries PA$449,821 Director $146,276 $141,642 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted4th

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 (Samhita Gullapalli) 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 13, 2026, comparing compensation against 1841 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 4th 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 13, 2026.