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PeerBasis
Compensation Comparability Determination

Tree Of Life Ministries Of Daytona

Executive Director / CEO

EIN 593695664
FL · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Frederick D Gorini, Executive Director / CEO ($80,860) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Frederick D Gorini — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,990 total compensation of comparable organizations → $123,120 $80,860
$3,83310th
$6,50025th
$14,718Median
$24,00075th
$49,47790th
$80,860This org · 90th
p10$3,833
p25$6,500
p50$14,718
p75$24,000
p90$49,477
$80,860

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
Heartcry For Change WA$39,270 President $15,000 $14,718 2023
Revivelife Church Inc OK$41,146 Campus Pastor $4,000 $4,827 2023
Divine Temple Of God Ministries Church Inc MD$41,433 Minister $2,000 $1,990 2024
Wright Way Ministries Inc FL$38,033 President $30,000 $30,000 2024
Nation Strategy AZ$42,148 President $19,390 $20,437 2023
The Bubba Adventure-it's All 4 Him TX$42,367 Executive Director $16,500 $17,569 2024
Sportworks Ministry Inc NC$37,297 Campus Director $3,000 $3,398 2023
Ross Ministries Inc TX$37,273 President $112,309 $123,120 2023
Bobby Garcia Ministries TX$43,855 President $3,600 $3,833 2024
Discovery Missions International Inc TX$34,820 Director $92,644 $101,562 2023
Methodist Church Nigeria Usa Inc MD$34,536 Minister In Charge $13,500 $13,832 2023
Praise Unlimited - Wayne West Ministries Inc PA$45,644 President $15,000 $16,393 2023
Mission Hope International HI$45,766 President $13,194 $12,946 2023
Christ's Servants Abroad FL$33,600 President $24,000 $24,000 2024
Principles Of Kingdom Living Ministries Inc FL$32,410 President $6,500 $6,500 2024
He Will Restore Ministries CO$31,304 President $10,500 $11,034 2023
Dong Wha Sa Inc GA$48,872 Ceo $3,600 $3,853 2024
Winner's Circle International Inc LA$49,006 President $41,000 $49,477 2023
Awaken Ministries MI$30,116 Executive Director $39,934 $45,173 2023
The Urban Ministry Institute Of Colorado CO$27,989 Dean $12,000 $12,610 2023
Go Forth Ministries CA$53,471 Chief Executive Office $24,000 $22,060 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 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 default90th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted90th

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 (Frederick D Gorini) 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 21 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,860 is reasonable (approximately the 90th 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.