Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Mary Shannon Ministries

Executive Director / CEO

EIN 873404278
AZ · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Hoffpauir, Executive Director / CEO ($127,815) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,744 total compensation of comparable organizations → $157,523 $127,815
$27,73910th
$33,67325th
$53,179Median
$85,62575th
$100,41990th
$127,815This org · 94th
p10$27,739
p25$33,673
p50$53,179
p75$85,625
p90$100,419
$127,815

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 AZ 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
Ekklesia Christian Center AZ$276,685 Lead Pastor $53,721 $53,721 2023
Mercy House Initiative AZ$277,206 Chairman $37,050 $35,987 2024
Trinitas Communities On Mission AZ$267,432 President $54,192 $52,637 2024
Assured Hope Ministries Inc AZ$262,715 Director $35,781 $34,754 2024
Wellspring Church Ministries AZ$244,262 Senior Pastor $15,180 $14,744 2024
Grace Works Global AZ$239,529 President $91,800 $89,166 2024
Aim Right Ministries AZ$239,277 Executive Director/ceo $57,500 $55,850 2024
Embark Ministries Inc AZ$322,225 President $157,523 $157,523 2023
Als Family Of Faith AZ$221,726 Director $27,001 $26,226 2024
Creation Research Society AZ$333,364 Administrative $75,000 $75,000 2023
Faithful City Inc AZ$338,502 President $92,372 $92,372 2023
Mountain Meadow Ranch Bible Camp AZ$207,263 Camp Director/manager $62,830 $62,830 2023
John Paul Ii Center For Theology Of The Body AZ$188,884 Executive Officer $30,000 $28,388 2025
Beyond The Veil Global Ministries AZ$185,695 President $114,000 $110,729 2024
Impac Org Inc AZ$373,348 President $34,296 $33,312 2024
Kamp Love AZ$387,633 Ceo $44,000 $42,738 2024
Romans 12 Ministries Inc AZ$394,578 Director $28,814 $28,814 2023
World Missionary Assistance Plan AZ$409,893 Director/pres. $96,000 $96,000 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ cost of living and 2023 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 AZ 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted94th

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 (Mary Hoffpauir) 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 18 similarly situated organizations (Same NTEE sector (X20) + AZ + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $127,815 is reasonable (approximately the 94th 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.