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PeerBasis
Compensation Comparability Determination

Rock Builders Christian Ministries

Executive Director / CEO

EIN 731671348
CA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wilfredo Isip, Executive Director / CEO ($23,250) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$618 total compensation of comparable organizations → $221,093 $23,250
$3,95710th
$20,68525th
$47,000Median
$60,01175th
$91,80690th
$23,250This org · 31st
p10$3,957
p25$20,685
p50$47,000
p75$60,011
p90$91,806
$23,250

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Mary James Ministries IncCA $137,998$51,477 990
Episcopal Network For Stewardship IncCA $139,464$63,008 990
Arts And Entertainment MinistriesCA $131,574$71,190 990
Capilla De GraciaCA $128,712$618 990
Sola Network IncCA $125,608$2,371 990
Religious Of The Incarnate WordCA $148,616$21,000 990
Chinese Christian TrainingCA $151,487$25,944 990
Iglesia De Intercesion Encuentro Con DiosCA $154,427$19,740 990
Kingdom Strategies InternationalCA $119,229$52,000 990
RenewalCA $155,404$5,821 990
Adoremus Society For The Renewal Of Sacred LiturgyCA $112,260$40,650 990
IgleCA $108,799$21,600 990
Glorious Silver MissionCA $167,187$61,581 990
Nexus MissionCA $106,545$14,825 990
Children Ministries InternationalCA $104,068$94,007 990
Iglesia Luz De EsperanzaCA $101,226$11,967 990
Bay Area Christian Short TermCA $173,493$56,618 990
Iglesia De Cristo Armonia Llamada FinalCA $174,288$46,000 990
Charisma In Mission IncCA $97,708$53,536 990
OmkwmCA $92,709$36,000 990
Unity Mission InternationalCA $183,942$48,000 990
Good Dirt CoalitionCA $187,277$27,283 990
Milal Mission In Northern CaliforniaCA $188,203$59,487 990
Iglesia Del Dios Vivo El Buen Pastor San Jose CaCA $188,678$27,560 990
Adullam ChurchCA $189,702$51,200 990

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 CA 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 default31st
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted31st

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 (Wilfredo Isip) 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 32 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,250 is reasonable (approximately the 31st 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). 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.