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

Joshua Holmes Ministries

Executive Director / CEO

EIN 822491791
TX · NTEE P46
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Juan Ledesma, Executive Director / CEO ($28,000) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,066 total compensation of comparable organizations → $142,974 $28,000
$16,17810th
$29,74825th
$45,958Median
$85,08575th
$114,46590th
$28,000This org · 23rd
p10$16,178
p25$29,748
p50$45,958
p75$85,085
p90$114,465
$28,000

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 TX 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
Bliss & Wisdom Culture And Education CA$218,140 Cfo $2,400 $2,133 2023
Daemion Counseling Center Inc PA$217,687 Executive Director $24,728 $25,380 2023
Heart In Balance CA$228,400 Executive Dir. $25,190 $21,745 2024
Delaware Multicultural And Civic Organiz DE$210,427 President $27,347 $26,769 2024
Marriage Adventure Inc GA$210,041 President $42,500 $42,720 2024
Eagle Family Ministries Inc AR$230,634 President $32,500 $37,599 2023
Community Grief Support Service AL$230,846 Executive Director - Part Year $45,536 $49,179 2024
Empowered And Dedicated To Edify The MA$231,724 Ceo And Exec Director $100,000 $89,834 2024
Journey For Life NC$203,981 President $122,650 $126,691 2024
Worldwide Marriage Encounter Usa CA$239,704 Office Manager $74,845 $64,609 2024
Illinois Mental Health Counselors Assoc IL$240,710 Executive Director $35,100 $33,607 2025
Shalom Place PA$194,120 President $100,605 $103,258 2023
Whatever It Takes Ministries Inc FL$191,117 President $71,448 $69,081 2023
Seeds Wilderness Therapy CO$191,070 Executive Director $35,560 $35,094 2023
Mobilepreacherorg Inc FL$249,166 President & Ceo $90,600 $85,085 2024
The Apollos Project Inc RI$189,280 Director $11,000 $10,544 2024
Dovehouse Ministries TN$251,533 Founding Dir $62,956 $68,109 2023
Ultimate Escape TN$187,862 Director $103,110 $111,550 2023
Free To Be Ministries OH$261,697 Executive Director $34,077 $37,148 2023
Pastoral Care & Counseling Institute NC$262,503 Director $27,298 $29,030 2023
Hope Matters Marriage Ministries TX$263,644 President $114,367 $117,745 2023
Someone To Tell It To Inc PA$265,573 Co-ceo $82,127 $84,293 2023
Teen Hope Of Idaho Inc ID$265,688 Executive Director (June-dec) $11,550 $12,646 2023
Cavetime Inc OK$173,078 Executive Director $100,362 $113,741 2023
World Grace Project IA$172,620 Community Outreach $55,700 $62,770 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default23rd
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted21st

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 (Juan Ledesma) 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 57 similarly situated organizations (Same NTEE sector (P46), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,000 is reasonable (approximately the 23rd 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.