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PeerBasis
Compensation Comparability Determination

Emmanuel Missionary Institute Inc

Executive Director / CEO

EIN 521807468
MD · NTEE X99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ray Decarlo, Executive Director / CEO ($85,090) against every comparable organization that fit the selection criteria — 124 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$942 total compensation of comparable organizations → $165,739 $85,090
$11,35810th
$25,17625th
$46,670Median
$68,66775th
$106,71790th
$85,090This org · 82nd
p10$11,358
p25$25,176
p50$46,670
p75$68,667
p90$106,717
$85,090

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 MD cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Share All Our Blessings IncFL $149,276$72,348 990
Mission Life IncFL $149,174$18,396 990
Louder Than Words MinistriesNC $153,970$35,809 990
The Opened Bible AcademyTX $147,364$79,175 990
Boston Collaborative IncMA $146,727$97,320 990
Perkins Partnership MinistriesTX $155,829$37,663 990
Aasha IndiaUT $155,990$8,131 990
Ignition Point Ministries IncFL $145,924$72,626 990
Pearce Foundation IncIL $143,244$2,380 990
Prf Teaching MinistryAL $141,919$46,281 990
Equip India IncFL $161,187$60,290 990
Revelation RetreatsCO $161,681$9,231 990
Craig Larson EvangelisticTX $161,746$137,466 990
House Of Hope Of Alachua County IncFL $162,165$65,314 990
7 Figure FoundationUT $162,271$43,798 990
Gospel Carrier International IncMD $139,487$87,565 990
Solid Rock Ministries Of VidorTX $163,404$19,293 990
Wellspoken MinistriesSC $164,420$60,687 990
Laszlo Mission League IncKS $164,527$13,867 990
Lao Conference Of ChurchesFL $164,827$16,966 990
Jerusalem Cornerstone FoundationWI $165,083$27,340 990
Sierra Vista Volunteer Interfaith Caregiver Program IncAZ $166,016$80,580 990
Greater Treme Consortium IncLA $166,487$41,812 990
Lxi IncTN $166,895$48,908 990
Camp Gilead Bible CampOH $134,761$7,231 990

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 MD 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 default82nd
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted81st

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 (Ray Decarlo) 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 124 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,090 is reasonable (approximately the 82nd 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). 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.