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PeerBasis
Compensation Comparability Determination

Kalapa Media Inc

Executive Director / CEO

EIN 831767790
CO · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Whaley, Executive Director / CEO ($19,650) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$355 total compensation of comparable organizations → $188,989 $19,650
$19,76710th
$37,06325th
$61,788Median
$100,80075th
$116,16290th
$19,650This org · 10th
p10$19,767
p25$37,063
p50$61,788
p75$100,800
p90$116,162
$19,650

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 CO 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
The Refuge CO$395,203 Cofounder $345 $355 2023
Be The Gift Incorporated CO$390,793 Corporate President / Ceo $96,702 $96,702 2024
Church Reform & Revitalization Inc CO$387,866 Director $75,000 $77,215 2023
Activ8 Sports Inc CO$404,800 President $100,000 $100,000 2024
Reclaim Ministries Inc CO$385,307 President $100,800 $100,800 2024
Journey Quest Inc CO$405,780 Executive Dir. $85,167 $85,167 2024
One Hope Of Northern Colorado CO$411,659 President $111,431 $114,722 2023
Behrman Ministries Inc CO$376,217 Pres/treasurer $33,602 $34,595 2023
Frontier Labourers For Christ CO$375,320 Interim Executive Director $89,382 $89,382 2024
Solid Rock Baptist Church CO$372,568 Agyei-mensah $22,755 $23,427 2023
Hamere Noh Kidane Mehret Tigrayan Orthodox Church CO$368,370 Prist $36,000 $37,063 2023
Laflin Life Foundation Inc CO$426,424 President $134,842 $138,825 2023
Digital Great Commission Ministries CO$362,781 President $42,766 $44,029 2023
1st Street Church CO$359,128 President $16,203 $16,203 2024
Contemplative Outreach Of Colorado CO$434,875 Administrato $40,000 $40,000 2024
Rocky Mountain Police Chaplains CO$355,724 Executive Director $24,000 $24,709 2023
The Cross Ministry Group CO$441,244 Director $41,500 $41,500 2024
Upon The Rock CO$336,966 President/tr $41,400 $41,400 2024
House Of Israel Intl Ministries Inc CO$332,689 Chairman And President $124,145 $124,145 2024
Shepherds Heart Ministry CO$458,660 President $112,829 $116,162 2023
Treasure Mountain Bible Camp CO$322,791 Board Member/camp Director $19,200 $19,767 2023
The Glory Project Inc CO$477,636 President $94,890 $97,693 2023
Whole Heart Ministries Inc CO$308,371 Executive Dir. $99,198 $102,128 2023
Msc Family Restoration Center CO$304,046 President/ Exec. Director $107,432 $107,432 2024
Cityunite CO$299,157 Executive Di $109,874 $109,874 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default10th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted10th

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 (Mark Whaley) 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 41 similarly situated organizations (Same NTEE sector (X20) + CO + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,650 is reasonable (approximately the 10th 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.