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PeerBasis
Compensation Comparability Determination

Iglesia Cristiana La Familia De Dios Corp

Executive Director / CEO

EIN 921861686
GA · NTEE X11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Miguel A Montenegro, Executive Director / CEO ($63,334) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Miguel A Montenegro — reported title “Pastor”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,117 total compensation of comparable organizations → $140,345 $63,334
$12,00110th
$19,34125th
$29,156Median
$59,38875th
$91,31090th
$63,334This org · 73rd
p10$12,001
p25$19,341
p50$29,156
p75$59,388
p90$91,310
$63,334

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 GA 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
Robert And Susan R Hurwitz Family OH$99,500 Treasurer Thru 10/27/22 $40,331 $43,738 2023
Brooklyn United Methodist Health NY$86,514 Ceo $76,026 $68,324 2024
Oracle Religious Association DC$83,156 Exec. Director $12,994 $11,340 2024
The Lookout Coffee TX$105,331 Executive Director $25,083 $25,691 2023
Arizona District Council Of The AZ$106,715 Ceo Current $103,568 $99,061 2024
The Craig And Rebecca Groves ID$79,292 Co Trustee $75,316 $79,683 2024
Mcfarlin Memorial Methodist Episcopal OK$111,889 Successor Trustee $11,864 $12,993 2024
Kyle Winkler Ministries Inc FL$112,567 President $54,000 $50,452 2024
Redeemer Presbyterian Church Of Lakeland FL$70,308 Chairman $50,645 $47,318 2024
Conexion City Inc FL$69,496 Blanco $21,300 $19,901 2024
Bethel Institute For Social Justice MA$118,444 Cfo $20,412 $18,781 2023
Harry Seigle Foundation IL$67,013 Secretary $143,538 $140,345 2024
Sababa Surf Camp Inc NY$64,057 Co-director $21,157 $20,378 2022
Great Is Thy Faithfulness Cogic MN$133,094 Pastor $10,000 $10,117 2023
New Life Center Foundation ND$135,797 Secretary $25,948 $29,156 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted67th

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 (Miguel A Montenegro) 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 15 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,334 is reasonable (approximately the 73rd 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.