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PeerBasis
Compensation Comparability Determination

Ministerios Roca De Salvacion Inc

Executive Director / CEO

EIN 753116753
NY · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pastor Jose Espinal, Executive Director / CEO ($21,000) against every comparable organization that fit the selection criteria — 142 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

142 organizations qualified on sector, size, and geography 142 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,984 total compensation of comparable organizations → $172,762 $21,000
$18,56010th
$26,48425th
$41,593Median
$66,78375th
$92,57790th
$21,000This org · 15th
p10$18,560
p25$26,484
p50$41,593
p75$66,783
p90$92,577
$21,000

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 NY 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
Mark A Sutton Ministries FL$135,832 President $86,094 $86,937 2024
Faith & Philanthropy Institute TX$140,383 President & Ceo $95,794 $103,002 2024
Icthus Ministries Inc NC$134,178 Directorpresident $43,540 $48,358 2024
Messianic Times Inc NY$141,823 Co-executive Director $26,011 $26,011 2023
Wheel Power Christian Cyclists Inc VA$133,225 Vp/treasurer $42,147 $43,743 2024
Campus Christian Fellowship Asu NC$143,336 Sr Campus Minister $62,560 $69,483 2024
Withhim Church NV$143,842 Pastor $24,000 $26,623 2023
Biblical Faith Ministries Inc TX$144,092 Office Manager $38,196 $42,283 2023
Phoenix Methodist Church AZ$131,624 Pastor $36,000 $37,215 2024
Ministerio Internacional El Gran Yo Soy Inc IN$144,409 Trustees $12,200 $14,238 2023
Iglesia Cristiana Vida Nueva Of Aus TX$131,273 President $20,972 $22,550 2024
Joshua's Way Inc SC$145,119 President $16,500 $18,503 2024
Restoration Ministries Inc AZ$145,293 Director $55,000 $58,536 2023
Palisades Church A Nj Nonprofit Cor NJ$146,305 President $40,000 $39,522 2023
Worship Jesus Fellowship Inc FL$129,556 Pastor $35,157 $36,550 2023
Ken Petty Ministries IL$129,539 President $10,792 $11,404 2024
Friends Church Extension Fund OR$146,565 Treasurer $10,000 $9,982 2024
Trowbridge Ministries AZ$146,613 President $32,299 $33,389 2024
New Sower Christian Church Cor NY$146,635 Teacher Minist $28,300 $28,300 2023
David Crain New Life Ministries TX$146,736 President $34,054 $36,616 2024
Tommy Bates Ministries Inc KY$147,112 President/trus $14,000 $16,645 2023
Centro Cristiano Familia De Fe Inc NY$128,247 Pastor President $23,598 $22,921 2024
Middle Eastern Missionary Organization OR$127,137 Exec Director/president $56,400 $56,299 2024
Ministerio Internacional Evangelio MA$149,224 President $32,600 $31,489 2024
Biblical Nouthetic Ministries NY$149,599 Sec/treas $33,800 $32,830 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default15th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted15th

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 (Pastor Jose Espinal) 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 142 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,000 is reasonable (approximately the 15th 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.