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PeerBasis
Compensation Comparability Determination

Hope Matters Marriage Ministries

Executive Director / CEO

EIN 200895198
TX · NTEE P46
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of P Jeff Scruggs, Executive Director / CEO ($114,367) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: P Jeff Scruggs — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,007 total compensation of comparable organizations → $138,872 $114,367
$12,28310th
$28,19725th
$42,320Median
$81,87475th
$108,34990th
$114,367This org · 93rd
p10$12,283
p25$28,197
p50$42,320
p75$81,874
p90$108,349
$114,367

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 TX 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
Pastoral Care & Counseling Institute NC$262,503 Director $27,298 $28,197 2023
Someone To Tell It To Inc PA$265,573 Co-ceo $82,127 $81,874 2023
Free To Be Ministries OH$261,697 Executive Director $34,077 $36,082 2023
Teen Hope Of Idaho Inc ID$265,688 Executive Director (June-dec) $11,550 $12,283 2023
Shalveh Inc NY$269,717 Director $3,000 $2,632 2024
Siloam PA$271,663 Executive Di $123,735 $119,815 2024
Restore Ministries Inc MO$273,193 Minister $28,196 $28,998 2024
Christian Psychological Services Of KS$275,098 Executive Dir. $30,637 $32,139 2024
Dovehouse Ministries TN$251,533 Founding Dir $62,956 $66,155 2023
Mobilepreacherorg Inc FL$249,166 President & Ceo $90,600 $82,644 2024
Bridge To Life Ministries MI$278,387 President $64,062 $66,102 2023
Equipping Network LA$278,874 President $30,142 $33,180 2023
Freedom That Lasts Ministries SC$279,515 Executive Director $81,473 $82,532 2024
Pastoral Counseling For Denver Inc CO$284,132 Administrative Director $31,034 $28,895 2024
Newton Pregnancy Resource Center GA$284,362 Executive $59,900 $60,210 2023
Illinois Mental Health Counselors Assoc IL$240,710 Executive Director $35,100 $32,643 2025
Community Counseling Center Inc CA$287,160 Executive Director $54,648 $44,639 2025
Worldwide Marriage Encounter Usa CA$239,704 Office Manager $74,845 $62,755 2024
Ste Genevieve Area Center For Life MO$288,158 Executive Di $53,321 $56,458 2023
One Voice One Community PA$288,166 Vice Preside $35,000 $34,892 2023
Fuller Life Institute TX$288,769 Board Member $30,995 $30,106 2024
Living Well Inc OK$289,602 Executive Director $24,000 $25,000 2025
Camp Koala PA$292,269 President; Exec Director $50,000 $49,846 2023
Haven Retreats Inc FL$293,861 Board Of Directors, Director (Employee) Nonvoting Member $52,975 $48,323 2024
Empowered And Dedicated To Edify The MA$231,724 Ceo And Exec Director $100,000 $87,256 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default93rd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted92nd

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 (P Jeff Scruggs) 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 61 similarly situated organizations (Same NTEE sector (P46), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $114,367 is reasonable (approximately the 93rd 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.