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PeerBasis
Compensation Comparability Determination

Oracle Religious Association

Executive Director / CEO

EIN 521798301
DC · NTEE X112
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Oralisa Martin, Executive Director / CEO ($12,994) against every comparable organization that fit the selection criteria — 322 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

322 organizations qualified on sector, size, and geography 322 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $171,110 $12,994
$7,59610th
$15,19525th
$32,083Median
$54,65475th
$82,01990th
$12,994This org · 21st
p10$7,596
p25$15,195
p50$32,083
p75$54,654
p90$82,019
$12,994

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 DC 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 Forrest & Lena Johnson Memorial MS$83,338 Director $1,000 $1,307 2023
Pray The Bay Area CA$83,451 Treasurer $18,000 $17,712 2024
Heartstream Resources NC$82,843 President $22,789 $27,626 2023
Ministerio International El Shadai Corp FL$82,662 President $12,000 $13,225 2023
Steve Henshaw Ministry Inc MO$82,655 President $134,710 $162,591 2024
Xtend Ministries International TX$83,807 President $57,742 $67,766 2023
Stephen Tong Evangelistic Ministries International OH$82,410 President And Missionary $18,500 $22,329 2024
Men Of Resolution CA$82,247 President $6,000 $5,904 2024
Silent Observer Of West Michigan MI$84,070 Executive Director $55,380 $65,139 2024
Fairview Mountain Ministries Inc NC$82,041 Executive Directornon Voting $41,960 $49,407 2024
Plainview Meditation Center Inc NY$84,512 President $4,800 $4,815 2025
Parresia Inc AL$84,570 Gunn $7,000 $8,873 2023
San Simeon By The Sound NY$81,588 Cfo $14,333 $15,195 2023
Path With Heart Community Inc CA$81,464 Exec Dir $17,000 $16,728 2024
Kingdomstrate CA$84,875 President $36,665 $37,145 2023
Peace Ambassadors Usa TN$81,417 President $22,000 $27,131 2023
Be Loved And Be Love Inc AZ$81,307 President $18,000 $19,727 2024
Military Chaplains Association Of The United States Of America PA$81,300 Executive Director $21,000 $23,865 2024
World Encounter MN$85,204 Ceo $48,000 $55,645 2023
Beloved Warriors Inc IN$85,303 Founder/ceo $36,500 $43,863 2024
Sherwood Christian Outreach Center PA$80,957 President $26,500 $30,115 2024
New Life Network GA$85,382 Director $60,000 $70,779 2023
Good News For Little People TN$80,900 President $23,205 $27,796 2024
Great Light Tao CA$85,527 Chairman $79,589 $78,317 2024
The Museum Of Catholic Art And History OH$80,722 Executive Director $60,368 $75,014 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default21st
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted19th

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 (Oralisa Martin) 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 322 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,994 is reasonable (approximately the 21st 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.