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PeerBasis
Compensation Comparability Determination

Als Family Of Faith

Executive Director / CEO

EIN 932917159
AZ · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Martel L, Executive Director / CEO ($27,001) 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 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sarah Martel L — reported title “DIRECTOR”, 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

$8,000 total compensation of comparable organizations → $162,176 $27,001
$20,79910th
$35,43925th
$55,308Median
$95,90075th
$124,55490th
$27,001This org · 13th
p10$20,799
p25$35,439
p50$55,308
p75$95,900
p90$124,554
$27,001

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
Mountain Meadow Ranch Bible Camp AZ$207,263 Camp Director/manager $62,830 $64,686 2023
Aim Right Ministries AZ$239,277 Executive Director/ceo $57,500 $57,500 2024
Grace Works Global AZ$239,529 President $91,800 $91,800 2024
Wellspring Church Ministries AZ$244,262 Senior Pastor $15,180 $15,180 2024
John Paul Ii Center For Theology Of The Body AZ$188,884 Executive Officer $30,000 $29,227 2025
Beyond The Veil Global Ministries AZ$185,695 President $114,000 $114,000 2024
Assured Hope Ministries Inc AZ$262,715 Director $35,781 $35,781 2024
Trinitas Communities On Mission AZ$267,432 President $54,192 $54,192 2024
Tales From The Tour Inc AZ$175,132 Executive Director $100,000 $100,000 2024
The Strong Family Learning Cooperative AZ$173,820 Chair Person $8,000 $8,000 2024
Mary Shannon Ministries AZ$275,301 President $127,815 $131,590 2023
Ekklesia Christian Center AZ$276,685 Lead Pastor $53,721 $55,308 2023
Mercy House Initiative AZ$277,206 Chairman $37,050 $37,050 2024
Faithworks Christians In Mission AZ$159,973 President $34,090 $35,097 2023
Embark Ministries Inc AZ$322,225 President $157,523 $162,176 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 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 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted13th

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 (Sarah Martel L) 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 (X20) + AZ + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,001 is reasonable (approximately the 13th 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.