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PeerBasis
Compensation Comparability Determination

Isnag Ministries Foundation

Executive Director / CEO

EIN 462290217
NC · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lenardo M Pugyao, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 172 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Lenardo M Pugyao — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

172 organizations qualified on sector, size, and geography 172 within the band form the benchmarked peer set.

Distribution of comparable compensation

$853 total compensation of comparable organizations → $149,962 $30,000
$12,61110th
$24,92125th
$44,525Median
$66,22175th
$90,24090th
$30,000This org · 31st
p10$12,611
p25$24,921
p50$44,525
p75$66,221
p90$90,240
$30,000

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 NC 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
Common Grace Ministries Inc IN$171,687 Exec Directo $53,655 $56,378 2023
His Healing Light Ministries CO$173,266 Founding Director $42,716 $39,641 2024
Camp Presmont Inc OH$174,442 Executive Director $24,833 $26,207 2023
Mision De Jesucristo Fuente De Salvacion CA$168,982 Minister $26,400 $22,063 2024
Eternal Awakenings TX$168,858 President $6,000 $5,809 2024
The Katz-helen And Ray Whittle Jr GA$168,587 Executive Dir. $26,460 $26,510 2023
Gracepoint Institute NE$168,467 Ceo $56,250 $60,281 2023
Cdaide Inc ID$176,553 Executive Dir. $81,580 $81,825 2025
Lxi Inc TN$166,895 Executive Di $43,500 $44,252 2024
Greater Treme Consortium Inc LA$166,487 Exec Dir $35,500 $37,832 2024
Sierra Vista Volunteer Interfaith Caregiver Program Inc AZ$166,016 Executive Director $76,086 $72,909 2023
Jerusalem Cornerstone Foundation WI$165,083 Secretary $24,475 $24,738 2024
Lao Conference Of Churches FL$164,827 Director $16,400 $15,351 2023
Alameda Muslim League CA$179,144 Imaam Minister $46,700 $40,180 2023
Laszlo Mission League Inc KS$164,527 Director $12,000 $12,547 2024
Wellspoken Ministries SC$164,420 Exec. Dir/pres $50,744 $54,910 2022
Project Lee Ministries Inc NY$179,481 President Ceo $70,200 $61,392 2024
Assembly Care Ministries Inc NC$179,905 Director $10,000 $10,000 2024
Full Gospel Baltimore Church MD$179,955 Pastor $23,965 $22,324 2023
Solid Rock Ministries Of Vidor TX$163,404 President $17,515 $17,457 2023
Unison Harvest International Inc CA$180,657 President $174,296 $149,962 2023
7 Figure Foundation UT$162,271 Executive Director $40,008 $39,629 2024
House Of Hope Of Alachua County Inc FL$162,165 Executive Director $65,000 $59,097 2024
Harbor House Of Rochester Inc NY$181,868 Executive Director $58,226 $52,425 2023
Craig Larson Evangelistic TX$161,746 President $124,792 $124,380 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default31st
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted30th

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 (Lenardo M Pugyao) 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 172 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 31st 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.