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PeerBasis
Compensation Comparability Determination

Empty Tomb Ministries

Executive Director / CEO

EIN 203642611
CO · NTEE X20
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Robert D Mcclelland, Executive Director / CEO ($114,000) against every comparable organization that fit the selection criteria — 286 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: Robert D Mcclelland — 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

286 organizations qualified on sector, size, and geography 286 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $506,630 $114,000
$7,24510th
$21,57125th
$39,507Median
$68,96975th
$103,98790th
$114,000This org · 93rd
p10$7,245
p25$21,571
p50$39,507
p75$68,969
p90$103,987
$114,000

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 CO 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
Arts And Entertainment Ministries CA$131,574 President $71,190 $65,806 2024
Danny Forshee Evangelistic TX$131,143 Chairman $37,492 $41,333 2023
North Fryeburg Community Chapel ME$130,643 Director/minister $23,400 $25,083 2024
Off The Chain Ministries Inc FL$130,564 Director/president $30,000 $32,333 2022
Doug Holliday Ministries Inc FL$132,813 President $54,000 $55,908 2023
Global Opportunities For Christinc VA$129,833 President $6,000 $6,202 2024
Adirondack Preganacy Center Inc NY$133,349 At Large $42,400 $41,014 2024
Neshama Center CO$129,519 Executive Director $199,331 $210,648 2023
Friends Of The Bridegroom Inc OH$133,642 President $228,622 $259,212 2024
Joel Hitchcock Ministries Inc DE$133,917 President $54,312 $56,928 2024
Capilla De Gracia CA$128,712 President $600 $571 2023
Gifting Grace Project Inc LA$128,483 Director $36,038 $43,734 2023
Biblical School Of World Evangelism OH$134,689 President $31,325 $35,517 2024
Tandem Spirituality NC$127,979 President $93,203 $103,091 2024
Grace For Glory Global Ministries I FL$135,366 President $4,500 $4,659 2023
The Kesher Project IL$135,655 President $101,600 $106,924 2024
The Ezra Project Inc CO$136,449 President $53,100 $54,505 2024
Vital Families Inc TN$126,266 President $100,009 $109,631 2025
Lift Jesus Higher Fellowship Inc NY$136,640 Presiding Officer $40,000 $38,692 2024
Shepherds Rest Ministries Inc GA$136,653 President $36,536 $39,326 2024
Coffee Connection Inc KS$136,665 Employee $32,490 $38,684 2023
Rock Builders Christian Ministries CA$137,009 President $23,250 $21,491 2024
Knowing Jesus Ministries VA$125,837 President $25,020 $26,625 2023
Sola Network Inc CA$125,608 Cfo $2,371 $2,192 2024
Hallstrom Homeschool Workshops Inc IL$124,911 Athletics Director $750 $769 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2025 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 CO 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)93rd
Reportable pay only (column D), adjusted85th
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 (Robert D Mcclelland) 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 286 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $114,000 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.