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PeerBasis
Compensation Comparability Determination

Jay Eberly Ministries Inc

Executive Director / CEO

EIN 731494574
IA · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debora Eberly, Executive Director / CEO ($57,147) against every comparable organization that fit the selection criteria — 174 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Debora Eberly — reported title “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

174 organizations qualified on sector, size, and geography 174 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,371 total compensation of comparable organizations → $146,789 $57,147
$15,26810th
$23,14225th
$35,568Median
$57,82475th
$80,86990th
$57,147This org · 73rd
p10$15,268
p25$23,142
p50$35,568
p75$57,824
p90$80,869
$57,147

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 IA 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
Ministerio Internasional Puert NJ$151,578 President $41,600 $34,924 2023
Apache Youth Ministries Inc AZ$152,287 Program Coordinator $43,390 $39,237 2023
Blue Ocean Faith CA$152,755 Executive Director $124,669 $101,222 2023
One Accord Ministries CO$151,007 Office Manager $28,000 $25,245 2023
Cbs Lebanon Inc TX$150,137 President & Ceo $102,000 $95,938 2023
Biblical Nouthetic Ministries NY$149,599 Sec/treas $33,800 $27,894 2024
Ministerio Internacional Evangelio MA$149,224 President $32,600 $26,755 2024
Joshua And Caleb Ministries Inc PA$155,349 Chairman $44,791 $41,999 2023
Jewish Center And Federation Of The NY$155,588 Executive Director (Part Year) $18,795 $15,969 2023
City Of Zion Church MD$155,928 Pastor $65,275 $57,381 2023
Saul To Paul Ministries IN$155,939 Director $28,844 $27,780 2024
Tommy Bates Ministries Inc KY$147,112 President/trus $14,000 $14,143 2023
David Crain New Life Ministries TX$146,736 President $34,054 $31,111 2024
New Sower Christian Church Cor NY$146,635 Teacher Minist $28,300 $24,045 2023
Trowbridge Ministries AZ$146,613 President $32,299 $28,369 2024
Friends Church Extension Fund OR$146,565 Treasurer $10,000 $8,481 2024
Culturebound Inc OR$157,370 Exectuive Director $55,200 $45,610 2025
Palisades Church A Nj Nonprofit Cor NJ$146,305 President $40,000 $33,580 2023
Restoration Ministries Inc AZ$145,293 Director $55,000 $49,736 2023
Joshua's Way Inc SC$145,119 President $16,500 $15,721 2024
Ministerio Internacional El Gran Yo Soy Inc IN$144,409 Trustees $12,200 $12,097 2023
Biblical Faith Ministries Inc TX$144,092 Office Manager $38,196 $35,926 2023
Withhim Church NV$143,842 Pastor $24,000 $22,620 2023
Campus Christian Fellowship Asu NC$143,336 Sr Campus Minister $62,560 $59,036 2024
International Ethiopian Evangelical Church Germantown MD$160,973 Pastor $24,058 $21,149 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default73rd
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted73rd

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 (Debora Eberly) 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 174 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,147 is reasonable (approximately the 73rd 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.