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PeerBasis
Compensation Comparability Determination

Latin America Assistance Incorporated

Executive Director / CEO

EIN 510193621
CA · NTEE X200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph B Pent Jr, Executive Director / CEO ($97,001) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joseph B Pent Jr — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$777 total compensation of comparable organizations → $208,460 $97,001
$16,29310th
$29,37525th
$52,476Median
$80,08075th
$96,69790th
$97,001This org · 90th
p10$16,293
p25$29,375
p50$52,476
p75$80,080
p90$96,697
$97,001

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 CA 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
Experience Christian Ministries CA$489,739 Crawford $16,928 $16,442 2024
Joy Partners International Inc CA$476,985 Secretary $27,000 $25,549 2025
Transform Iran Inc CA$476,874 Chief Executive Officer $64,800 $62,941 2024
Life Sports Ministries International CA$474,834 President $34,000 $33,025 2024
Gamebreakers Inc CA$506,866 President $132,289 $132,289 2023
International Golden Eagle Ministries CA$508,195 Ceo $56,000 $54,393 2024
Gather Ministries Inc CA$460,357 Co-executive Director $160,257 $160,257 2023
Joyful Land Preschool CA$459,932 Officer $84,000 $81,590 2024
Church Assistance Ministry CA$458,321 Vice President $18,000 $17,484 2024
Veritas International University CA$458,131 President $34,800 $33,802 2024
Christian Missions Overseas Inc CA$457,018 Secretary $54,000 $52,451 2024
Right To Life Of Central California CA$514,989 Executive Di $86,039 $86,039 2023
Lord's Gym Of El Dorado County Inc CA$449,700 President $60,000 $60,000 2023
Eternal Christendom CA$448,486 President $52,000 $50,508 2024
Excel Leadership Network Inc CA$524,435 Ceo $89,100 $86,544 2024
All Arise Shine CA$525,283 Ceo/ Director $18,000 $18,000 2023
Common Ground Surf CA$442,703 Executive Di $69,437 $69,437 2023
The Fathers House Elk Grove CA$431,014 President $72,000 $72,000 2023
Src International CA$539,874 Ceo $60,000 $58,279 2024
Tommy Walker Ministries CA$428,327 Executive Dir. $71,300 $69,254 2024
Logos Missionary Services CA$418,935 President $36,416 $35,371 2024
Harvest Ministries International CA$416,813 President $67,500 $67,500 2023
Gond Community Church CA$553,113 Ceo $67,364 $65,431 2024
Encouragement International Inc CA$414,281 President $96,000 $93,246 2024
Bay Area School Of Ministry Inc CA$414,196 Director $104,500 $108,784 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default90th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted88th

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 (Joseph B Pent Jr) 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 80 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $97,001 is reasonable (approximately the 90th 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.