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PeerBasis
Compensation Comparability Determination

Kerygma Comunidad Misionera

Executive Director / CEO

EIN 854282902
FL · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Arturo Lujan, Executive Director / CEO ($3,200) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,177 total compensation of comparable organizations → $110,564 $3,200
$4,85410th
$6,62825th
$14,576Median
$25,15875th
$55,02490th
$3,200This org · 7th
p10$4,854
p25$6,628
p50$14,576
p75$25,158
p90$55,024
$3,200

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

OrganizationStateTotal revenueTotal compSource
Gods Not Dead FoundationAZ $14,202$19,887 990
Play To Learn MinistriesMO $14,248$1,177 990
New Life Holding CorporationCO $14,400$7,873 990
Transparent Heart Ministries - ThmWY $14,437$6,030 990
Bryan Gray Ministries IncNC $14,497$10,614 990
East Mountain GreenvilleSC $13,281$23,876 990
Thompsonkillebrew Fbo FumcKY $14,976$5,220 990
Cleveland Hebrew Schools EducationalOH $13,179$45,471 990
New Mexico Family Action MovementNM $15,050$40,034 990
Grace & Mercy MinistriesAZ $13,109$110,564 990
Pulaski Christian Church IncVA $13,108$3,392 990
World Bridge Ministries IncGA $12,737$62,034 990
The Shalem InstituteOH $15,846$6,571 990
Baybrazil IncCA $16,416$98,209 990
Center For Faith And Work St LouisMO $11,693$25,158 990
World Leaders Group IncFL $11,568$11,656 990
Temple United Church IncMD $17,214$18,909 990
Soldiers For Christ IncIN $18,363$16,988 990
Relevant Ministry IncMS $18,398$18,969 990
Jacobs Brothers EvangelisticPA $18,528$6,628 990
Grace Unleashed IncMN $18,621$7,355 990
Passion Of Christ Ministries IncMD $9,530$1,353 990
Mike Ryan Ministries IncTX $18,822$20,176 990
Ma Hadul Iman Ny IncNY $19,163$14,576 990
The Center For BiblicalMO $19,423$7,216 990

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 FL 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted7th

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 (Arturo Lujan) 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 29 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,200 is reasonable (approximately the 7th 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.