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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 473181723
OH · NTEE X19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Esther Flores, Executive Director / CEO ($22,596) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$946 total compensation of comparable organizations → $107,035 $22,596
$9,24110th
$24,70225th
$44,463Median
$72,87475th
$92,51390th
$22,596This org · 27th
p10$9,241
p25$24,702
p50$44,463
p75$72,874
p90$92,513
$22,596

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 OH 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
Broom Tree Media Inc IN$136,840 President $95,250 $94,837 2024
Be Still Inc WI$140,025 President $30,381 $29,957 2024
Catholic Charities Of The Archdiocese Of Indianapolis Inc IN$145,334 Executive Director $17,795 $17,261 2025
Waterhose Ministries Inc TX$147,263 President $20,000 $19,447 2023
Passion Promise Ministries TN$148,411 Ceo/president $44,802 $44,463 2024
The Healing Path Ministries Inc CA$153,921 President $109,200 $89,028 2024
Apologetics Resources Center Inc AL$103,964 Director $61,999 $63,239 2024
Young Leaders Inc GA$167,577 Ceo - Catalyst Leaders $45,000 $42,720 2024
Ginosko Leadership Ministries IL$168,451 Exec. Director Chair $83,760 $77,747 2024
Gulfside Association Of The United Methodist Church Inc MS$91,603 Executive Director $35,000 $36,804 2024
Rough Cut Men Ministries Inc FL$174,512 Director $60,500 $53,661 2024
Kingdom Dog Ministries TX$176,408 Director $72,000 $68,000 2024
Capri Real Estate Holding Company MN$178,067 Former Treasurer $1,014 $946 2024
Mark Purkey Ministries Inc OK$187,072 President $100,000 $107,035 2023
Reaching Mankind For Christ Ministries CA$188,603 Secretary $4,777 $3,895 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted13th

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 (Esther Flores) 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 15 similarly situated organizations (Same NTEE sector (X19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,596 is reasonable (approximately the 27th 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.