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PeerBasis
Compensation Comparability Determination

Spark Ministries Inc

Executive Director / CEO

EIN 831316769
KY · NTEE E60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jenell Brewer, Executive Director / CEO ($31,679) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jenell Brewer — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,619 total compensation of comparable organizations → $303,009 $31,679
$13,29410th
$29,36225th
$53,440Median
$82,46575th
$110,80990th
$31,679This org · 27th
p10$13,294
p25$29,362
p50$53,440
p75$82,465
p90$110,809
$31,679

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 KY 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
Kids And Paper TX$253,973 Executive Director $112,000 $107,360 2023
Welcome Wellness Health Ed Resource Ctr MO$248,547 Executive Director $87,711 $89,023 2023
The Ability Center Of Southern Nevada NV$256,018 President $57,500 $53,647 2024
Seattle Musicians Access To Sustainable Healthcare WA$247,432 Executive Director $132,408 $110,340 2024
The Partnership For A Healthier Carroll MD$247,288 Director/exec Dir/president $10,737 $9,619 2023
Panhandle Forensic Nurse Specialists FL$246,282 Secretary $1,852 $1,619 2024
T2 Fitness Foundation VA$258,061 Executive Director $26,808 $24,804 2023
Grays Habor Ems Council Inc WA$258,155 Executive Director $40,057 $34,367 2023
Equihope TX$258,851 Officer $66,652 $62,058 2024
Replay For Kids OH$259,886 President $16,525 $16,772 2023
Cierra Sisters WA$260,526 Ceo $70,800 $60,743 2023
California Alliance Of Caregivers CA$260,824 Executive Director $64,333 $53,233 2023
The Care Project Inc CA$262,416 Secretary $19,897 $15,992 2024
Lunenburg Health Service Inc VA$262,565 Secretary $20,280 $18,226 2024
Tundra Health Initiative Corp AK$262,597 President/treasurer $28,725 $25,562 2024
Columbus Regional Diagnostics NC$241,477 Ceo $51,560 $49,587 2024
Earl Youngs Team TX$239,567 Director $17,000 $15,828 2024
Health Care For All Oregon OR$264,676 Executive Director $78,929 $68,224 2024
Indiana Community Health Worke IN$266,886 Board Member $99,198 $97,369 2024
Shade Of The Tree Gigstad IA$235,100 Ceopresident $72,400 $73,786 2024
Lansing Syringe Access Inc MI$233,783 President $4,583 $4,403 2024
Health For Everyone CA$270,756 Director Of Clinic $9,100 $7,314 2024
Cek Rn Consulting Inc NY$231,720 Executive Director $101,900 $88,238 2023
Nature Nurture Farmacy WA$274,054 Executive Director $46,800 $39,000 2024
Right To Heal OR$274,480 Executive Dir. $44,366 $39,481 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted32nd
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 (Jenell Brewer) 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 90 similarly situated organizations (Same NTEE sector (E60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,679 is reasonable (approximately the 27th 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.