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PeerBasis
Compensation Comparability Determination

Warm An Loving Ministries Inc

Executive Director / CEO

EIN 953883546
CA · NTEE X20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rev Marvin Warman, Executive Director / CEO ($130,000) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Rev Marvin Warman — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$777 total compensation of comparable organizations → $214,750 $130,000
$16,30810th
$26,20025th
$49,731Median
$76,70675th
$100,28190th
$130,000This org · 96th
p10$16,308
p25$26,200
p50$49,731
p75$76,706
p90$100,281
$130,000

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
Kamlim Mission Center CA$260,624 Ceo/pastor $18,000 $17,484 2024
Submerge Church CA$259,705 Main Chair $76,020 $73,839 2024
Maverick River Collective CA$262,300 President $89,500 $86,932 2024
Dennis Agajanian Ministries Inc CA$262,954 President & Ceo $99,473 $99,473 2023
Light Of Zion CA$264,646 Ceo $132,000 $128,213 2024
Our Ladys Ministry CA$270,009 321crescentct Brisbane Ca 94005 $78,942 $76,677 2024
Christian Far East Ministry CA$270,380 Chairman $7,000 $6,799 2024
Greek Orthodox Memorial & Cultural CA$274,680 Director $26,620 $26,620 2023
Iglesia De Jesucristo Canaan CA$245,915 President $24,000 $23,311 2024
Recenteredlife CA$244,911 Ceo $121,000 $117,529 2024
American Remnant Mission Inc CA$244,446 Executive Director $58,120 $54,997 2025
Gdi CA$278,814 Cfo $17,000 $16,512 2024
Ministerios Cristianos Fuente De Vida CA$241,988 Ceo $18,000 $18,000 2023
Love And Conflict Peacemaking Ministries CA$281,211 Ceo $11,750 $11,413 2024
Bible Explorations Inc CA$239,573 Secretary/tres $79,000 $76,734 2024
Glory Pointe Church CA$282,444 Chief Executive Officer $15,500 $15,500 2023
Bridge Builders Network Inc CA$237,765 Pres $24,000 $23,311 2024
More Than Bread CA$237,002 President $77,174 $74,960 2024
Student Impact International CA$284,644 President $90,000 $87,418 2024
Shapoval Ministries International CA$236,438 Ceo $100,000 $100,000 2023
Mission Ministries Inc CA$236,429 President $3,500 $3,400 2024
Mark Ministries CA$235,394 Director $49,200 $47,788 2024
Reimagine Group CA$233,673 President $24,000 $24,000 2023
Streetlight Christian Ministries CA$287,747 Executive Di $51,006 $49,543 2024
Calvary Curriculum CA$232,730 President $63,250 $63,250 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 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 default96th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted96th

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 (Rev Marvin Warman) 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 99 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $130,000 is reasonable (approximately the 96th 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.