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PeerBasis
Compensation Comparability Determination

The Shepherds Fold Ministry Inc

Executive Director / CEO

EIN 264352567
AR · NTEE F21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steve Mccracken, Executive Director / CEO ($56,012) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Steve Mccracken — reported title “EXEC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,195 total compensation of comparable organizations → $106,389 $56,012
$19,35510th
$28,55525th
$54,568Median
$66,69675th
$87,28090th
$56,012This org · 56th
p10$19,355
p25$28,555
p50$54,568
p75$66,696
p90$87,280
$56,012

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 AR 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
Lets Be Clear Georgia Inc GA$274,503 Executive Dir. $27,616 $23,995 2024
The Pier Foundation GA$282,695 Vice Chairma $68,296 $59,340 2024
Lifeline-connect Inc IL$268,033 Exec Dir $12,000 $10,195 2024
The Peggie And Paul Shevlin Family PA$292,653 Executive Di $71,859 $61,922 2024
Educational Alternatives OK$259,532 Executive Director $86,056 $81,883 2024
Angels At Risk CA$259,116 President $138,490 $106,389 2023
525 Foundation Inc IN$296,807 President $61,000 $57,229 2023
Cmc Initiative Inc GA$248,403 Executive Dir. $83,000 $72,115 2024
Wswa Educational Foundation Inc DC$240,275 Secretary $83,620 $65,281 2023
Massac County Drug Awareness C IL$316,847 Program Dir $52,821 $44,873 2024
Boone County Prevention & IA$234,876 Executive Dir. $57,132 $55,652 2023
Broward County Intergroup Inc FL$233,902 Executive Dir. $66,634 $54,091 2024
Favor Western Pennsylvania PA$320,914 Executive Di $18,144 $16,097 2023
Coalition For Youth Drug Abuse AZ$322,094 President $52,000 $44,491 2023
Family Alliance Of Paulding Inc GA$323,600 Executive Director $39,186 $36,490 2022
Phillips County Coalition For Healthy MT$323,786 Executive Director $21,825 $20,930 2023
Pickaway Addiction Action Coalition OH$226,884 Coalition Administrator $31,200 $28,555 2024
Campbell County Drug Free Alliance KY$225,002 Executive Director $81,927 $78,306 2023
Ben's Friends SC$224,219 Vice President $75,000 $69,608 2023
Recovery Community Network Inc MN$330,973 Director $58,240 $51,197 2023
Influence Foundation Inc VT$333,588 President & Executive Director $115,315 $103,258 2023
Come To Him Ministries CA$336,946 President $59,998 $44,769 2024
Peer Coalition Inc NY$215,000 Director $65,875 $51,438 2024
Cwc Alliance Inc GA$214,173 Coo $43,895 $38,139 2024
Travis House Inc CO$338,784 Executive Dir. $30,000 $24,857 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default56th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted53rd

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 (Steve Mccracken) 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 45 similarly situated organizations (Same NTEE sector (F21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,012 is reasonable (approximately the 56th 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.