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PeerBasis
Compensation Comparability Determination

Elijah Ministries Inc

Executive Director / CEO

EIN 592843731
FL · NTEE X21Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rusty Lee Thomas, Executive Director / CEO ($87,298) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rusty Lee Thomas — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,200 total compensation of comparable organizations → $136,339 $87,298
$12,93810th
$27,83725th
$64,700Median
$89,34275th
$103,91890th
$87,298This org · 70th
p10$12,938
p25$27,837
p50$64,700
p75$89,342
p90$103,918
$87,298

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 FL 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
Calling Ministry Inc FL$311,698 President & $1,200 $1,200 2023
Beyond The Reef Foundation Inc FL$312,010 President $96,000 $96,000 2023
Gotell Ministries Inc FL$315,139 President $38,095 $37,002 2024
Church Usa For Christ Corp FL$319,351 D P $31,760 $30,849 2024
Call Communications Group Inc FL$322,017 President $90,000 $87,418 2024
Eurasian Baptist Mission FL$291,444 President $74,592 $72,452 2024
Brake Ministries International FL$332,074 President $140,366 $136,339 2024
Maximum Impact Ministries FL$284,980 President $103,045 $100,089 2024
Word Of Faith Christian Ministries Inc FL$283,130 Executive Dir. $13,800 $13,404 2024
Turning Point International Ministries Inc FL$282,648 President $60,855 $59,109 2024
Heaven To Earth Worship Center Inc FL$275,552 President $74,400 $72,265 2024
Campus House Of Christian Campus Ministry Inc FL$270,177 Campus Minister $64,700 $64,700 2023
Joyful Word Ministries Inc FL$265,410 President/sec. $71,089 $71,089 2023
New Harvest Missions International Inc FL$355,577 President $84,000 $81,590 2024
Hope Africa Collective Inc FL$262,320 President $27,600 $26,808 2024
Jim Ryun Ministries Inc FL$357,774 Treasurer $93,962 $91,266 2024
Pure Encouragement Inc FL$255,905 Executive Di $112,900 $109,661 2024
Interhope Inc FL$391,245 Executive Director $33,000 $32,053 2024
Agape Source Inc FL$223,787 President $29,718 $28,865 2024
Walk-about-ministry Inc FL$218,211 Secretary $14,144 $14,144 2023
Revival Life Ministries Inc FL$211,404 President $117,045 $117,045 2023
Victory Missions Inc FL$211,050 President $69,000 $67,020 2024
One Kingdom Ministries Inc FL$208,792 Pastor/president $12,600 $12,239 2024
Jesus Vive Hoy-jesus Is Alive Today FL$421,038 Ministry & Systems Coordinator $16,450 $15,978 2024
Life Generating Church Inc FL$425,242 Director $9,600 $9,600 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default70th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted67th

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 (Rusty Lee Thomas) 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 27 similarly situated organizations (Same NTEE sector (X21) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $87,298 is reasonable (approximately the 70th 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.