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PeerBasis
Compensation Comparability Determination

Brazil Outreach Ministries Unlimited

Executive Director / CEO

EIN 751807370
CO · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marcelle Arellano, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 227 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Marcelle Arellano — reported title “Secr/treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

227 organizations qualified on sector, size, and geography 227 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $493,571 $6,000
$5,53510th
$17,72125th
$34,601Median
$58,78075th
$90,93290th
$6,000This org · 11th
p10$5,535
p25$17,721
p50$34,601
p75$58,780
p90$90,932
$6,000

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 CO 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
Opera Leggera Inc TX$114,570 Vice Presidentartisti $22,475 $24,139 2023
Ministerio Internacional El Rey Jesus Texas TX$114,572 President $4,333 $4,654 2023
Event Evangelism Inc FL$114,474 President $1 $1 2024
Sound Interpretation Project OR$114,104 President, Director Sip $52,200 $52,048 2023
Mojdeh NC$114,079 President, Ceo And Director $36,000 $38,793 2024
Iglesia Fresca Uncion Inc TX$114,030 Pastor $18,000 $19,333 2023
Gospel Outreach Ministries Inc OK$115,164 Secretarytreasurer $7,154 $8,458 2023
Pilgrim Center Inc MO$113,877 Executive Director $52,504 $59,708 2023
St Martin The Merciful Orthodox Christian Church Inc OR$115,378 President Rector Dir $18,000 $17,948 2023
Freeland Ministries Inc TX$113,610 President $22,000 $22,951 2024
Generation Why Co OK$113,545 President $82,650 $94,912 2024
Beneath The Shade OH$113,486 Executive Dir. $79,000 $89,838 2023
Leckrone Ministries Inc IN$115,776 President $15,600 $17,664 2023
New York Gospel Ministries Inc NY$113,167 Pres Exec Dir $26,583 $25,051 2024
The Center For Spiritual Formation Inc PA$116,000 Center Director $30,000 $32,121 2023
Elevate Dance Ministry Inc KY$112,528 President $27,000 $29,472 2025
Steadfast Family Farm Inc GA$116,606 Treasurersecretary $22,246 $23,327 2024
Mary Esther Church Of Christ FL$116,799 Evangelist & Secretary $52,800 $53,257 2023
Adoremus Society For The Renewal Of Sacred Liturgy CA$112,260 Editor $40,650 $36,607 2024
Fountains Of Life Inc FL$112,164 Director $63,890 $62,594 2024
Mazatlan Missions CO$111,903 Executive Director/officer $3,300 $3,820 2021
Abide In Him Ministries Inc NC$117,818 Chairman $71,500 $77,047 2024
Shalam Ministries Ltd MO$118,306 President And Director $26,220 $28,962 2024
Congregacion Maranatha Inc MA$118,535 President $6,000 $5,623 2024
Kingdom Strategies International CA$119,229 President And Executive Director $52,000 $46,828 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted11th

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 (Marcelle Arellano) 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 227 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 11th 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.