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PeerBasis
Compensation Comparability Determination

Revelation Of Love Ministries

Executive Director / CEO

EIN 831201902
AR · NTEE X80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Machado, Executive Director / CEO ($22,800) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,299 total compensation of comparable organizations → $144,838 $22,800
$14,66510th
$29,22225th
$41,344Median
$55,70675th
$93,35190th
$22,800This org · 20th
p10$14,665
p25$29,222
p50$41,344
p75$55,706
p90$93,351
$22,800

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 AR cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Why Stand With IsraelTX $168,872$100,828 990
Project CurateTX $172,209$47,648 990
Deano And The Dynamos IncCA $156,200$39,110 990
Reflecting The Truth MinistriesincTN $184,654$20,868 990
Lowery Institute For ExcellenceTX $185,534$64,074 990
Beverly Smith MinistriesNC $150,746$7,299 990
Revival Plan AssociationCA $189,096$43,348 990
Christian Television Of TallahasseeFL $140,154$10,652 990
Christianity EngagedAZ $202,861$82,136 990
Brenda Walsh MinistriesTN $206,263$29,222 990
The Fig TreeWA $206,620$34,441 990
Hello CreativeUT $131,109$63,737 990
Faith House IncNY $129,977$33,106 990
Network 7 Media Center IncTN $124,282$34,242 990
Northwest Energy Supply CooperativeOR $217,866$23,133 990
Lineage Journey IncCA $218,856$20,685 990
Archangel Gabriel Enterprises IncOH $227,715$55,706 990
Unashamed Truth Ministries IncNC $233,972$55,154 990
Heidelberg Reformation AssociationCA $236,699$7,682 990
Disciple Daily IncTX $242,576$38,020 990
LumenationsAR $243,295$46,000 990
Odyssey Impact IncNY $246,229$144,838 990
Jehu Ministries International IncMI $247,811$138,841 990
Joseph Devineaux International IncFL $251,175$41,344 990
Thrive City ChurchAZ $251,420$52,173 990

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 AR 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 default20th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted16th

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 (David Machado) 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 25 similarly situated organizations (Same NTEE sector (X80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,800 is reasonable (approximately the 20th 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). 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.