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PeerBasis
Compensation Comparability Determination

Shapoval Ministries International

Executive Director / CEO

EIN 922009191
CA · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrey Shapoval, Executive Director / CEO ($100,000) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$971 total compensation of comparable organizations → $214,750 $100,000
$15,54110th
$24,28325th
$51,803Median
$78,88775th
$117,52990th
$100,000This org · 86th
p10$15,541
p25$24,283
p50$51,803
p75$78,887
p90$117,529
$100,000

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 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
Mission Ministries Inc CA$236,429 President $3,500 $3,400 2024
More Than Bread CA$237,002 President $77,174 $74,960 2024
Mark Ministries CA$235,394 Director $49,200 $47,788 2024
Bridge Builders Network Inc CA$237,765 Pres $24,000 $23,311 2024
Reimagine Group CA$233,673 President $24,000 $24,000 2023
Bible Explorations Inc CA$239,573 Secretary/tres $79,000 $76,734 2024
Calvary Curriculum CA$232,730 President $63,250 $63,250 2023
Restore And Rebuild Ministries Inc CA$232,020 President $83,069 $80,686 2024
Bridges To The Nations CA$231,458 President $72,276 $70,202 2024
Casa De Fe Bakersfield CA$231,329 President $25,000 $24,283 2024
Ministerios Cristianos Fuente De Vida CA$241,988 Ceo $18,000 $18,000 2023
The Shepherds Light CA$229,831 President $20,300 $20,300 2023
American Remnant Mission Inc CA$244,446 Executive Director $58,120 $54,997 2025
Recenteredlife CA$244,911 Ceo $121,000 $117,529 2024
Keith Hudson Ministries Inc CA$227,611 President $8,862 $8,862 2023
Iglesia De Jesucristo Canaan CA$245,915 President $24,000 $23,311 2024
Cyrus Ministries CA$226,444 Ceo $21,000 $21,000 2023
Wixim Ministries Inc CA$223,081 President $85,500 $83,047 2024
Loving And Leading Others CA$222,844 Executive Director $45,000 $43,709 2024
Calvary Way Ministries Inc CA$218,215 President $142,761 $138,665 2024
Shema Center For Christian Formation CA$215,497 Ceo $104,400 $101,405 2024
Solid Rock Apostolic And Prophetic CA$214,546 Ceo $78,000 $75,762 2024
Espada De Dos Filos Ministerios Ebenezer CA$214,423 Chief Executive Officer $72,000 $69,934 2024
Fathers Touch Ministries Inc CA$214,121 President $90,000 $87,418 2024
Arborspring Retreat House CA$213,572 President & Chair $82,013 $79,660 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted86th

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 (Andrey Shapoval) 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 81 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,000 is reasonable (approximately the 86th 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.