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PeerBasis
Compensation Comparability Determination

Aim Moldova

Executive Director / CEO

EIN 630834450
AL · NTEE X20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian H Paterson, Executive Director / CEO ($86,623) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brian H Paterson — reported title “PRESIDENT/CE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,857 total compensation of comparable organizations → $138,165 $86,623
$14,76710th
$21,68525th
$43,469Median
$84,80975th
$105,49390th
$86,623This org · 75th
p10$14,767
p25$21,685
p50$43,469
p75$84,809
p90$105,493
$86,623

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 AL 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
Nazareth Educational Ministries AL$483,132 President $47,000 $47,000 2023
Vantage Leadership Initiative AL$486,624 Executive Di $113,300 $110,049 2024
New Vision Christian Church AL$449,556 Pastor $142,246 $138,165 2024
Fixed Point Foundation AL$408,720 Executive Director $57,120 $55,481 2024
Hope Everlasting Ministry AL$392,943 Pastor $39,938 $39,938 2023
Mission Driven Ministries Inc AL$565,347 Director Of Accounting $27,866 $27,866 2023
Awaken Inc AL$355,603 President $95,293 $92,559 2024
Hub Community Development Corporation AL$351,943 Executive Director $30,000 $30,000 2023
San Pedro Sula Dream Center Inc AL$345,792 Ceo $5,000 $4,857 2024
Stained Glass Ministries Inc AL$337,388 President $78,485 $78,485 2023
Hands Of Hope International AL$333,015 Hunt $22,600 $22,600 2023
Soar Global Inc AL$330,739 Vice Preside $18,000 $17,484 2024
Living The Faith Ministry AL$323,092 Director $19,500 $18,941 2024
Kingdom Bridges Ministries AL$629,865 Executive Director $84,654 $82,225 2024
Crossing Ag AL$666,569 Pastor $12,050 $12,050 2023
Next Level Worship International AL$668,563 President $103,918 $100,937 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default75th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted69th

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 (Brian H Paterson) 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 16 similarly situated organizations (Same NTEE sector (X20) + AL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,623 is reasonable (approximately the 75th 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.