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PeerBasis
Compensation Comparability Determination

Madonna Renewal Center

Executive Director / CEO

EIN 472229824
IL · NTEE X19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Nesta Ezeanya, Executive Director / CEO ($18,000) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mary Nesta Ezeanya — reported title “EXEC DIRECTO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,196 total compensation of comparable organizations → $260,370 $18,000
$23,39110th
$40,03725th
$67,161Median
$97,81575th
$133,82190th
$18,000This org · 6th
p10$23,391
p25$40,037
p50$67,161
p75$97,815
p90$133,821
$18,000

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 IL 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 Rock Campus Outreach TN$271,933 President & Executive Director $103,846 $111,031 2024
Impact For Living Inc FL$275,985 President / Director $161,696 $154,510 2024
Trinity Roselle Foundation IL$277,146 President And Director $71,411 $73,520 2023
Gaston Christian Center TX$281,468 Executive Director $74,908 $74,253 2025
Straightway Holdings Inc MO$260,017 President & Treasurer $89,114 $96,006 2024
Ebecc Library Inc MA$259,122 Treasurer $34,379 $31,424 2024
Biblical Counseling Coalition Inc IN$287,638 Exec. Direct $71,524 $76,722 2024
Lightsys Technology Services Inc CO$288,665 President/ceo And Board Member $78,440 $76,506 2024
Leading Saints UT$251,452 Executive Director $101,383 $105,545 2024
Barnabas Ministries Inc MA$296,825 Executive Director $45,217 $40,265 2025
Healthy Growing Leaders Inc SC$241,865 Chairman $94,500 $103,241 2023
Global Encounters Missions CA$232,377 Executive Di $51,440 $45,181 2024
Unity Temple Restoration Foundation IL$230,930 Executive Director $207,500 $207,500 2024
Star Lake Bible Camp Assn MN$229,531 Camp Directo $62,853 $63,172 2024
Salt & Light Partners MN$226,459 Excutive Director $67,392 $69,736 2023
Hamilton Living Water Ministry Inc OH$222,466 Exec. Direct $48,846 $52,624 2024
Forgiven Ministry Inc NC$327,084 President $22,645 $24,503 2023
Khalsa Family Farms NM$331,370 Director $51,550 $56,397 2024
Training Pastors International VA$208,323 President, C $122,634 $123,999 2023
Connect The World PA$336,428 Minister $249,320 $260,370 2023
Restoration Ministries MN$206,537 Executive Di $72,000 $72,366 2024
Awaken Hearts NE$204,190 President $24,022 $26,281 2024
Appointment Congo NC$339,641 President $62,175 $65,347 2024
National Latino Evangelical Coalition Inc FL$203,313 President $40,000 $39,351 2023
The Redimere Group CO$203,090 President $143,049 $143,643 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted6th

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 Nesta Ezeanya) 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 36 similarly situated organizations (Same NTEE sector (X19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 6th 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.