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PeerBasis
Compensation Comparability Determination

Jerry Spencer Ministries Inc

Executive Director / CEO

EIN 470866864
AL · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jerry L Spencer, Executive Director / CEO ($76,126) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,857 total compensation of comparable organizations → $211,461 $76,126
$16,68010th
$22,17925th
$38,552Median
$71,27975th
$93,66290th
$76,126This org · 75th
p10$16,680
p25$22,179
p50$38,552
p75$71,279
p90$93,662
$76,126

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 AL 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
Revival Now International Inc AL$289,976 President $44,600 $43,320 2024
Metro Ministries Of Mobile Inc AL$262,675 President $16,335 $16,335 2023
Be The Edge Inc AL$254,233 President $217,707 $211,461 2024
Harold Coomer Evangelistic AL$253,983 Director $57,040 $57,040 2023
Kevin Cozadd Ministries Inc AL$253,201 President $25,120 $24,399 2024
Redeeming Grace Ministries AL$304,446 Executive Di $20,917 $20,917 2023
Pray Love Unite Ministries Inc AL$306,418 President $81,923 $81,923 2023
Empowerment Tabernacle Christian AL$250,205 President $65,574 $63,693 2024
Jeremiah Castille Foundation AL$317,337 Director $13,105 $12,729 2024
New Beginning Apostolic Church Inc AL$236,212 President/pa $22,912 $22,912 2023
Living The Faith Ministry AL$323,092 Director $19,500 $18,941 2024
Soar Global Inc AL$330,739 Vice Preside $18,000 $17,484 2024
Hands Of Hope International AL$333,015 Hunt $22,600 $22,600 2023
Stained Glass Ministries Inc AL$337,388 President $78,485 $78,485 2023
Ezekiel Academy Inc AL$215,409 Ex-officio $23,598 $22,921 2024
Wisconsin Faith And Freedom Inc AL$212,245 President $70,911 $68,877 2024
San Pedro Sula Dream Center Inc AL$345,792 Ceo $5,000 $4,857 2024
Kevin Cooley Ministries Inc AL$209,145 President $37,166 $37,166 2023
Hub Community Development Corporation AL$351,943 Executive Director $30,000 $30,000 2023
Awaken Inc AL$355,603 President $95,293 $92,559 2024
Shadowlands Joy Inc AL$196,505 Executive Director $159,658 $155,077 2024
Integrity Global Missions Inc AL$191,230 Director $96,915 $94,135 2024
Hope Everlasting Ministry AL$392,943 Pastor $39,938 $39,938 2023
Fixed Point Foundation AL$408,720 Executive Director $57,120 $55,481 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default75th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted75th

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 L Spencer) 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 24 similarly situated organizations (Same NTEE sector (X20) + AL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,126 is reasonable (approximately the 75th 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.