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PeerBasis
Compensation Comparability Determination

Miracle Valley Praise And Worship Center Inc

Executive Director / CEO

EIN 651101829
FL · NTEE X12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Terrence D Mccray, Executive Director / CEO ($18,903) against every comparable organization that fit the selection criteria — 597 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Terrence D Mccray — reported title “Pastor/Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

597 organizations qualified on sector, size, and geography 597 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $503,793 $18,903
$8,12010th
$21,62525th
$38,468Median
$63,89075th
$97,75790th
$18,903This org · 22nd
p10$8,120
p25$21,625
p50$38,468
p75$63,890
p90$97,757
$18,903

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
Vital Families Inc TN$126,266 President $100,009 $109,017 2025
Truth Alive Ministries MI$126,272 Director $40,530 $45,847 2023
Heart Of A Child Ministries Inc NE$126,478 President $55,100 $63,085 2024
Thriving Inc PA$126,507 President $2,000 $2,123 2024
Knowing Jesus Ministries VA$125,837 President $25,020 $26,475 2023
Sola Network Inc CA$125,608 Cfo $2,371 $2,179 2024
Middle Eastern Missionary Organization OR$127,137 Exec Director/president $56,400 $55,754 2024
Journey Church Inc MN$125,278 President $40,300 $43,640 2023
Great Grace Ministries Inc ID$125,155 President $52,949 $59,959 2024
Wa Nam Buddhist Association CA$127,336 Ceo $8,400 $7,721 2024
Hallstrom Homeschool Workshops Inc IL$124,911 Athletics Director $750 $765 2025
Baptist Youth Mission WY$124,799 President $26,400 $30,982 2023
Tc4 Inc NY$124,592 President $22,200 $21,354 2024
Tandem Spirituality NC$127,979 President $93,203 $102,513 2024
International Islamic University Of Minnesota MN$124,315 President $14,000 $14,726 2024
Network 7 Media Center Inc TN$124,282 President $36,617 $40,971 2024
Bethlehem Baptist Church MI$124,248 President $41,001 $46,379 2023
Movement Day Greater Dallas TX$128,186 Executive Dir. $21,300 $22,681 2024
Centro Cristiano Familia De Fe Inc NY$128,247 Pastor President $23,598 $22,699 2024
Gifting Grace Project Inc LA$128,483 Director $36,038 $43,489 2023
Windows To The Divine CO$123,746 President $36,000 $37,831 2023
Capilla De Gracia CA$128,712 President $600 $568 2023
Agape Help Center Inc WI$123,645 Director $45,000 $51,504 2023
Disciples Of The Way TX$123,448 Office Coordinator $30,551 $32,531 2024
Metro Ministries Of Fort Worth TX$123,383 Executive Director $22,656 $24,124 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 default22nd
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted20th

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 (Terrence D Mccray) 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 597 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,903 is reasonable (approximately the 22nd 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.