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PeerBasis
Compensation Comparability Determination

Iglesia Pentecostal Maranatha Inc

Executive Director / CEO

EIN 562498044
NJ · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jose M Paulino-herrera, Executive Director / CEO ($61,000) against every comparable organization that fit the selection criteria — 608 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jose M Paulino-herrera — reported title “PRESIDENT/PRIEST”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

608 organizations qualified on sector, size, and geography 608 within the band form the benchmarked peer set.

Distribution of comparable compensation

$60 total compensation of comparable organizations → $514,870 $61,000
$12,48710th
$27,74625th
$50,939Median
$85,39675th
$119,31690th
$61,000This org · 60th
p10$12,487
p25$27,746
p50$50,939
p75$85,396
p90$119,316
$61,000

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 NJ 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
Fort Owen Ranch Foundation MT$172,914 Exec Dir & C $18,462 $22,289 2023
Exchanged Life Ministries CO$173,368 Secretary $76,860 $82,545 2023
Bay Area Christian Short Term CA$173,493 Ed Of Operation $54,994 $53,187 2023
Hispanic Leadership Initiative NC$172,166 Executive Director $27,500 $30,116 2025
The Strong Family Learning Cooperative AZ$173,820 Chair Person $8,000 $8,369 2024
Pursue Ministries TN$173,906 Director-president $83,600 $95,599 2024
Ancient Way Farm Inc GA$171,612 Executive Director $91,342 $99,914 2024
Iglesia De Cristo Armonia Llamada Final CA$174,288 Bahena $46,000 $43,212 2024
Heart Of Montana Love Inc MT$174,459 Executive Di $39,000 $45,734 2024
Silver State Housing NV$170,784 Executive Director $86,965 $94,833 2024
By Design Ministries International IL$170,622 President $48,600 $51,979 2024
Tales From The Tour Inc AZ$175,132 Executive Director $100,000 $104,625 2024
Messiah Project Inc MO$175,313 President $21,804 $25,123 2024
Global Ministries Christian Church MA$175,339 Sr. Pastor $10,500 $10,265 2024
St Raphael Center Inc OH$170,171 President $60,000 $69,135 2024
Austin Global Ambassadors Inc TX$176,486 Chairman/executive Director $102,333 $111,361 2024
Ron Degarde Ministries Inc MO$176,541 President $24,000 $27,653 2024
Faithhealthinnovations Inc NC$169,108 Director, President (To 7/30/23) $444,897 $514,870 2023
Audience Of One Inc IL$169,063 Executive Director $14,535 $16,005 2023
Northstar Church Of The Arts NC$169,030 Executive Director $88,810 $99,829 2024
Nudge Ministries GA$168,806 President $73,525 $80,426 2024
Hope Harbor Inc GA$176,894 President $26,220 $28,681 2024
Lifemark Ministries Dba Next Step TX$177,006 Executive Director $50,000 $54,412 2024
Fgm Organizations Inc GA$177,036 Director $36,000 $39,379 2024
Eagles Network Inc ID$177,122 President $5,000 $5,787 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default60th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted59th

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 (Jose M Paulino-herrera) 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 608 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,000 is reasonable (approximately the 60th 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.