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PeerBasis
Compensation Comparability Determination

Messianic Times Inc

Executive Director / CEO

EIN 521966095
NY · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Florence White, Executive Director / CEO ($26,011) against every comparable organization that fit the selection criteria — 150 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

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,984 total compensation of comparable organizations → $172,762 $26,011
$18,78710th
$28,21525th
$43,906Median
$69,12775th
$96,21790th
$26,011This org · 21st
p10$18,787
p25$28,215
p50$43,906
p75$69,127
p90$96,217
$26,011

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

OrganizationStateTotal revenueTotal compSource
Faith & Philanthropy InstituteTX $140,383$103,002 990
Campus Christian Fellowship AsuNC $143,336$69,483 990
Withhim ChurchNV $143,842$26,623 990
Biblical Faith Ministries IncTX $144,092$42,283 990
Ministerio Internacional El Gran Yo Soy IncIN $144,409$14,238 990
Joshua's Way IncSC $145,119$61,676 990
Restoration Ministries IncAZ $145,293$58,536 990
Ministerios Roca De Salvacion IncNY $137,979$21,000 990
Palisades Church A Nj Nonprofit CorNJ $146,305$39,522 990
Friends Church Extension FundOR $146,565$9,982 990
Trowbridge MinistriesAZ $146,613$33,389 990
New Sower Christian Church CorNY $146,635$28,300 990
David Crain New Life MinistriesTX $146,736$36,616 990
Tommy Bates Ministries IncKY $147,112$16,645 990
Mark A Sutton MinistriesFL $135,832$86,937 990
Ministerio Internacional EvangelioMA $149,224$31,489 990
Icthus Ministries IncNC $134,178$48,358 990
Biblical Nouthetic MinistriesNY $149,599$32,830 990
Cbs Lebanon IncTX $150,137$112,914 990
Wheel Power Christian Cyclists IncVA $133,225$43,743 990
One Accord MinistriesCO $151,007$29,712 990
Ministerio Internasional PuertNJ $151,578$41,103 990
Jay Eberly Ministries IncIA $151,928$67,258 990
Phoenix Methodist ChurchAZ $131,624$37,215 990
Apache Youth Ministries IncAZ $152,287$46,180 990

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 NY 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)24th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted21st

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 (Florence White) 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 150 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,011 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). 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.