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PeerBasis
Compensation Comparability Determination

A Ray Of Hope On Earth

Executive Director / CEO

EIN 263906476
IL · NTEE X11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Raymond Mcelroy, Executive Director / CEO ($231,551) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,764 total compensation of comparable organizations → $108,151 $231,551
$19,25510th
$31,92825th
$42,413Median
$65,84075th
$85,69990th
$231,551This org · 100th
p10$19,255
p25$31,928
p50$42,413
p75$65,840
p90$85,699
$231,551

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 IL 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
Central European Christian TN$409,264 President $100,650 $107,614 2023
Elim Park Legacy Foundation Inc CT$423,361 President $49,858 $46,186 2024
His Feet International PA$429,012 President $103,381 $104,865 2023
Il Muslim Civic Coalition IL$429,548 President $72,000 $72,000 2023
Knowing Jesus Ministries Inc TN$440,098 Ceo $31,200 $32,402 2024
Agape Impact Ministries Inc TX$385,088 President / Executive Director $18,210 $18,528 2023
St Matthews Music Guild CA$449,010 Board Member $5,584 $4,764 2024
Dorothy Day Capital Corporation MN$379,641 Vp & Cfo At Catholic Charities $39,251 $39,450 2023
Church In Action - Germany AZ$374,449 Ceo $33,373 $32,647 2023
Friends Of Our Lady Of Martyrs Shrine NY$371,754 Executive Director $83,490 $76,739 2023
Emmaus Inn Ministries CA$473,034 Executive Dir. $126,770 $108,151 2024
Porter Hills At Home MI$482,106 President & Chair Of Avenues Board/brio Ceo $31,878 $33,469 2023
At Stake Ministries Inc KS$491,864 Director $80,559 $85,986 2024
Living River A Retreat On The AL$496,663 Executive Di $53,560 $58,856 2023
Bird Of Pray Foundation MT$498,120 President-executive Director $78,039 $83,111 2024
Liberti Network Of Churches PA$330,951 President $30,844 $31,287 2023
Highpoint Community Ministries TX$327,344 Preschool Director $56,074 $55,418 2024
The Dream Center Of Columbus Inc MS$322,488 Executive Di $27,850 $31,551 2023
El Refugio Ministry Inc GA$314,037 Executive Director $64,210 $63,787 2024
Sacred Heart Support Corporation CA$308,215 President $6,013 $5,281 2023
Ashland Theological Seminary Founda OH$303,277 Exec. Dir $49,846 $50,816 2025
Mother Of Mercy House Inc PA$298,274 Executive Dir & Board Member $37,417 $36,866 2024
Iocc Foundation Incorporated MD$533,958 Executive Director And Ceo $59,731 $55,172 2024
Hardcore Evangelistic Ministries Inc TX$284,493 President $32,433 $32,054 2024
Joseph Pedott Perpetual Endowment Trust CA$282,930 Assistent Treasurer (From $50,736 $43,284 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted81st

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 (Raymond Mcelroy) 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 32 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $231,551 is reasonable (approximately the 100th 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.