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PeerBasis
Compensation Comparability Determination

El Buen Samaritano Radio Ministry

Executive Director / CEO

EIN 912106624
CA · NTEE A34
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mauricio Fernandez, Executive Director / CEO ($35,750) against every comparable organization that fit the selection criteria — 28 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

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

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,128 total compensation of comparable organizations → $156,062 $35,750
$38,63510th
$61,60025th
$73,988Median
$98,21175th
$115,86190th
$35,750This org · 7th
p10$38,635
p25$61,600
p50$73,988
p75$98,211
p90$115,861
$35,750

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 CA 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
Gospel Opportunities Inc MI$392,127 Manager/boar $61,175 $73,124 2024
Bloomington Community Radio Inc IN$416,944 General Manager $50,721 $61,943 2024
Voicecorps Reading Services Inc OH$373,016 Executive Di $54,474 $68,790 2023
Ricochet Productions Inc CA$366,284 President/ceo $63,000 $63,000 2024
Quad Cities Community Broadcasting Group IL$447,933 President $65,745 $74,852 2024
Renewal Ministries TN$461,326 President $63,000 $76,690 2024
Gallup Public Radio Inc NM$345,431 Station Mana $78,129 $97,316 2024
Skeptoid Media Inc OR$343,012 Executive Di $107,100 $115,181 2024
World Music Productions NY$336,580 Executive Dir. $21,000 $21,976 2024
Sunrise Communications Inc NE$332,983 General Mana $57,348 $71,431 2024
International Media Project CA$325,761 Executive Director $101,554 $101,554 2024
Kekahu Foundation Inc Dba Kkcr HI$320,448 General Manager $37,778 $39,169 2024
Foundation To Advance Jazz CA$489,131 Executive Director Chief Content Offcicer $98,000 $100,895 2023
Harvest Broadcasting Company Inc CA$312,976 Member At Large $37,389 $37,389 2024
Central Dakota Enterprises Inc ND$507,039 Station Manager $113,542 $140,578 2025
The Kitchen Sisters Productions CA$507,894 Co-executive $84,117 $84,117 2024
Christian Media Inc NE$300,084 General Director $49,044 $62,893 2023
J C Maxwell Broadcasting Corporatio MS$294,860 General Manager $33,251 $44,154 2023
Global Pediatric Alliance CA$518,815 Executive Director $93,242 $95,996 2023
Lakota Communications Inc SD$519,975 Executive Di $38,112 $48,711 2024
Korean Christian Broadcasting System IL$520,912 President $11,200 $13,128 2023
Radio For The Blind & Print Handicapped LA$271,454 Executive Dir. $47,500 $60,572 2024
Jack Straw Foundation WA$560,427 Executive Director $96,280 $102,775 2023
Sky High Broadcasting Corporation MO$563,661 President $95,753 $117,449 2024
South Carolina Broadcasters SC$566,316 Executive Di $125,468 $156,062 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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)11th
Reportable pay only (column D), adjusted14th
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 (Mauricio Fernandez) 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 28 similarly situated organizations (Same NTEE sector (A34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,750 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). 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.