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PeerBasis
Compensation Comparability Determination

Fresh Breath International Worship Center Inc

Executive Director / CEO

EIN 800622427
FL · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel Ings, Executive Director / CEO ($44,200) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Daniel Ings — reported title “PASTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $268,033 $44,200
$17,82810th
$40,28625th
$64,157Median
$91,52275th
$120,32790th
$44,200This org · 30th
p10$17,828
p25$40,286
p50$64,157
p75$91,522
p90$120,327
$44,200

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
Outreach To America's Youth Inc FL$437,243 Executive Director $84,185 $81,770 2024
Life To Life Ministries Inc FL$436,544 9249 Toby Lane, Orlando, Fl 32817-1398 $70,347 $70,347 2023
Hislight International Ministries Inc FL$434,587 President $120,598 $120,598 2023
Rejoice Marriage Ministries Inc FL$432,700 Executive Director $58,123 $56,455 2024
Megavoice International FL$423,573 Executive Di $16,000 $15,541 2024
Center Of Revival Inc FL$422,379 President $74,000 $71,877 2024
Endurance Leadership Inc FL$419,194 President $100,900 $100,900 2023
Unity In The Family Ministry Inc FL$418,165 Executive Director $79,813 $77,523 2024
Sarasota Hope House Inc FL$415,920 President $48,150 $46,769 2024
Destiny Ministries International Inc FL$470,210 President $42,951 $41,719 2024
West Florida Foster Care Services FL$479,979 Executive Director $57,600 $57,600 2023
Ellel Ministries (Usa) Inc FL$395,967 President $69,565 $69,565 2023
Sonship International Inc FL$484,034 Gilmour $208,148 $208,148 2023
Hogue Ministries Inc FL$392,368 President $20,271 $20,271 2023
Jesus At The Door Inc FL$391,778 President $38,400 $37,298 2024
Heart Of God Ministries Inc FL$493,614 President $48,000 $46,623 2024
Assembleia De Deus Luz Do Mundo Inc FL$383,143 President $1 $1 2022
Leadership Development International FL$496,526 President $268,033 $268,033 2023
Mission International Iglesia Jesucristo FL$380,925 Director $73,680 $73,680 2023
Well Pavilion Empowerment Center Inc FL$497,902 Executive Director $85,000 $85,000 2023
Tree Of Life Foundation And FL$378,840 President $79,000 $76,734 2024
One Name Ministry Inc FL$374,984 Vp $45,500 $45,500 2023
El Taller Del Maestro Inc FL$374,061 President $28,766 $28,766 2023
From The Ground Up Ministries Inc FL$369,257 Vpdirector $12,000 $12,000 2023
Foundations Of Freedom Inc FL$369,000 President $52,000 $50,508 2024

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 default30th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted30th

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 (Daniel Ings) 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 63 similarly situated organizations (Same NTEE sector (X20) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,200 is reasonable (approximately the 30th 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.