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PeerBasis
Compensation Comparability Determination

Ebecc Library Inc

Executive Director / CEO

EIN 831121911
MA · NTEE X19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Fronduto Lopez, Executive Director / CEO ($34,379) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cynthia Fronduto Lopez — reported title “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

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,115 total compensation of comparable organizations → $284,853 $34,379
$22,86110th
$43,30125th
$73,476Median
$104,01175th
$142,10690th
$34,379This org · 24th
p10$22,861
p25$43,301
p50$73,476
p75$104,011
p90$142,106
$34,379

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 MA 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
Straightway Holdings Inc MO$260,017 President & Treasurer $89,114 $105,034 2024
Leading Saints UT$251,452 Executive Director $101,383 $115,470 2024
Madonna Renewal Center IL$271,687 Exec Directo $18,000 $19,693 2024
The Rock Campus Outreach TN$271,933 President & Executive Director $103,846 $121,472 2024
Impact For Living Inc FL$275,985 President / Director $161,696 $169,039 2024
Healthy Growing Leaders Inc SC$241,865 Chairman $94,500 $112,949 2023
Trinity Roselle Foundation IL$277,146 President And Director $71,411 $80,433 2023
Gaston Christian Center TX$281,468 Executive Director $74,908 $81,236 2025
Global Encounters Missions CA$232,377 Executive Di $51,440 $49,430 2024
Unity Temple Restoration Foundation IL$230,930 Executive Director $207,500 $227,012 2024
Biblical Counseling Coalition Inc IN$287,638 Exec. Direct $71,524 $83,936 2024
Lightsys Technology Services Inc CO$288,665 President/ceo And Board Member $78,440 $83,700 2024
Star Lake Bible Camp Assn MN$229,531 Camp Directo $62,853 $69,113 2024
Salt & Light Partners MN$226,459 Excutive Director $67,392 $76,293 2023
Hamilton Living Water Ministry Inc OH$222,466 Exec. Direct $48,846 $57,572 2024
Barnabas Ministries Inc MA$296,825 Executive Director $45,217 $44,051 2025
Training Pastors International VA$208,323 President, C $122,634 $135,659 2023
Restoration Ministries MN$206,537 Executive Di $72,000 $79,171 2024
Awaken Hearts NE$204,190 President $24,022 $28,752 2024
National Latino Evangelical Coalition Inc FL$203,313 President $40,000 $43,051 2023
The Redimere Group CO$203,090 President $143,049 $157,150 2023
Love Inc Of Linn County OR$200,186 Executive Director $22,438 $24,852 2022
Gospel Care Ministry Inc KY$199,177 President $15,600 $18,651 2024
Forgiven Ministry Inc NC$327,084 President $22,645 $26,807 2023
Reaching Mankind For Christ Ministries CA$188,603 Secretary $4,777 $4,590 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Cynthia Fronduto Lopez) 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 38 similarly situated organizations (Same NTEE sector (X19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,379 is reasonable (approximately the 24th 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.