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PeerBasis
Compensation Comparability Determination

Iglesia Pentecostal Unida Hispana De Salisbury Inc

Executive Director / CEO

EIN 882953379
MD · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David F Hernandez, Executive Director / CEO ($20,000) 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 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

$5,049 total compensation of comparable organizations → $197,644 $20,000
$20,73710th
$24,76325th
$33,406Median
$80,31475th
$86,50690th
$20,000This org · 11th
p10$20,737
p25$24,763
p50$33,406
p75$80,314
p90$86,506
$20,000

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

OrganizationStateTotal revenueTotal compSource
Iglesia Biblica PenielMD $210,356$40,099 990
New Hope Ministries IncMD $228,698$23,642 990
Sparrow Ministries IncMD $199,352$83,318 990
Deeper Life Church IncMD $232,979$197,644 990
Nacion De Dios Maryland IncMD $234,847$26,426 990
National Hispanic Pastors AllianceMD $238,025$81,488 990
Briggs Center For Faith And ActionMD $187,981$30,000 990
Ethiopian Orthodox Tewahedo Debre Berhan Holy Trinity ChurchMD $187,597$21,600 990
Baltimore International Seafarers CenterMD $245,112$86,046 990
Cry Of Deliverance IncMD $245,364$5,049 990
Interim Ministry Network IncMD $248,596$76,793 990
Omega Fire Ministries MarylandMD $251,435$56,336 990
Love In The Name Of Christ Montgomery County IncMD $251,741$87,578 990
Iglesia Apostoles Y Profetas Monte Los OlivosMD $254,075$18,724 990
Solomons Porch Worship CenterMD $259,584$33,350 990
Women Of Valor Ministries IncMD $162,907$33,461 990
Model City Church IncMD $284,195$24,208 990
International Praise Harvest MinistriesMD $145,600$30,341 990

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 MD 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted11th

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 F Hernandez) 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) + MD + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 11th 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.