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PeerBasis
Compensation Comparability Determination

Breath Of The Spirit Ministriesinc

Executive Director / CEO

EIN 593700027
TX · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara Breathitt, Executive Director / CEO ($150,000) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,757 total compensation of comparable organizations → $273,909 $150,000
$16,32310th
$37,76925th
$60,537Median
$91,52175th
$135,79090th
$150,000This org · 94th
p10$16,323
p25$37,769
p50$60,537
p75$91,521
p90$135,790
$150,000

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 TX 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
Revival Mandate International TX$248,144 Executive Dir. $119,055 $115,639 2024
Ronnie Hill Ministries TX$254,218 President $187,779 $187,779 2023
Cic Mission Inc TX$247,792 President $75,633 $73,463 2024
Power To Live Center TX$247,495 Executive Dir. $54,721 $53,151 2024
Make Impact Right Away Corp TX$256,671 Coo $84,002 $84,002 2023
Date Palm Consulting TX$245,162 Key Employee $50,095 $50,095 2023
Sea Of Hope Ministries TX$245,090 President $54,000 $52,451 2024
World Wide Spanish Literature TX$245,076 Secretary $18,200 $17,678 2024
Fellowship Church Of Texas TX$258,693 Pastor $85,550 $83,096 2024
Whitefield Project TX$259,137 Director $139,542 $139,542 2023
Sharing Gods Love Inc TX$242,495 Director $7,200 $7,200 2023
Wildfire Network TX$242,456 President, Executive Director $54,770 $53,199 2024
Love The Hub Inc TX$260,307 Executive Di $65,000 $63,135 2024
Forge Room Foundation TX$260,498 Ceo $162,395 $157,736 2024
Abiding Fathers TX$240,727 Executive Director $109,152 $106,020 2024
Association Of Hill Country TX$261,799 Executive Di $30,772 $29,119 2025
Watchman Fellowship Inc TX$239,595 President $19,200 $19,200 2023
Breakthrough Nations Ministries TX$239,564 Director $24,270 $23,574 2024
Burning Hope Ministries TX$239,559 President $50,000 $48,566 2024
The God Of Hope Ministries TX$262,689 President Chaplain $97,350 $97,350 2023
Rehoboth Ministries International Inc TX$262,775 Vice-president $23,271 $23,271 2023
Fullness Of Glory Ministries TX$263,481 President/di $116,574 $113,230 2024
Worklife Ministry Inc TX$263,832 President & Ceo $80,444 $78,136 2024
Turning Point Church Of Bay City Tx TX$236,941 Director $103,610 $100,637 2024
Buddy Hicks Ministries TX$236,372 President $44,829 $43,543 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted94th

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 (Barbara Breathitt) 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 130 similarly situated organizations (Same NTEE sector (X20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $150,000 is reasonable (approximately the 94th 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.