Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Mapping Center For Evangelism & Church

Executive Director / CEO

EIN 742840962
FL · NTEE X21O
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Christopher Cooper, Executive Director / CEO ($97,400) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,600 total compensation of comparable organizations → $136,339 $97,400
$27,44010th
$32,24125th
$56,000Median
$84,50475th
$91,37190th
$97,400This org · 95th
p10$27,440
p25$32,241
p50$56,000
p75$84,504
p90$91,371
$97,400

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
Jacksonville Kachin Baptist Church FL$487,162 Senior Pastor $37,200 $36,133 2024
Somebody Cares Tampa Bay Inc FL$461,727 Secretary $40,767 $39,597 2024
New Vision For Christ Ministries Inc FL$502,399 President $74,880 $72,732 2024
Rick Coram Ministries Inc FL$508,165 President $90,309 $87,718 2024
Iglesia Cristiana Renuevo Inc FL$518,840 Sr Pastorcorp Presadmin Bd $56,000 $56,000 2023
21c International Incorporated FL$433,137 $94,500 $91,789 2024
Life Generating Church Inc FL$425,242 Director $9,600 $9,600 2023
Jesus Vive Hoy-jesus Is Alive Today FL$421,038 Ministry & Systems Coordinator $16,450 $15,978 2024
Interhope Inc FL$391,245 Executive Director $33,000 $32,053 2024
Seminario Reformado Latinoamericano FL$593,545 Director Of Development $60,000 $58,279 2024
Jim Ryun Ministries Inc FL$357,774 Treasurer $93,962 $91,266 2024
New Harvest Missions International Inc FL$355,577 President $84,000 $81,590 2024
Islego Missions Inc FL$618,315 Executive Director $31,760 $30,849 2024
Brake Ministries International FL$332,074 President $140,366 $136,339 2024
New Hope Presbyterian Church Inc FL$633,489 Pastor $69,600 $67,603 2024
Call Communications Group Inc FL$322,017 President $90,000 $87,418 2024
Strong Tower Church Assembly Of God Inc FL$644,187 President $52,000 $52,000 2023
West Orlando Christian Center Church Of God In Christ FL$650,104 President $31,200 $30,305 2024
First Haitian Free Church Of Nazarene By Faith Inc FL$706,268 President $32,428 $32,428 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted95th

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 (Christopher Cooper) 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 19 similarly situated organizations (Same NTEE sector (X21) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $97,400 is reasonable (approximately the 95th 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.