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PeerBasis
Compensation Comparability Determination

Eleos Ministries Inc

Executive Director / CEO

EIN 275299366
MO · NTEE X99
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Dan Smith, Executive Director / CEO ($66,100) against every comparable organization that fit the selection criteria — 292 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Dan Smith — reported title “Founder & Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

292 organizations qualified on sector, size, and geography 292 within the band form the benchmarked peer set.

Distribution of comparable compensation

$488 total compensation of comparable organizations → $202,838 $66,100
$14,70610th
$30,12925th
$50,725Median
$76,70075th
$100,84590th
$66,100This org · 63rd
p10$14,706
p25$30,129
p50$50,725
p75$76,700
p90$100,845
$66,100

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 MO 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
Marty Goetz Ministries Inc TN$318,605 President $114,472 $113,606 2024
Ldi Foundation Inc GA$317,419 President & Ceo $24,200 $22,381 2025
Indian Ministries Of North America TN$316,897 President $44,800 $44,461 2024
Right Response Ministries TX$316,802 Treasurer $60,410 $58,739 2023
Cornerstone Marriage And Family Life Ministries TX$319,894 President $128,496 $121,357 2024
Kompass Ministries PA$321,663 Administrator $75,000 $70,615 2024
Phillip's Love Bears Inc NC$321,900 President $50,000 $48,778 2024
Inspearnations Inc AZ$313,818 Co-founder $42,167 $38,288 2024
Faith For Today Inc CA$313,736 Vice President $32,449 $26,455 2024
Dream Center Springfield Inc Nfp IL$322,970 Executive Director $15,385 $14,702 2023
Little Sprouts Ministries Corp IN$313,129 Executive Director $40,133 $41,139 2023
Lightshine International Ministries PA$323,275 Vice Chair $26,236 $25,432 2023
Steeple To People Ministries Inc PA$323,922 Youth Center $25,934 $24,418 2024
Excelling Leaders MI$311,136 President $69,000 $67,242 2024
Laughter For All Inc CA$325,275 Executive Dir. $32,841 $27,565 2023
Seek & Find Ministries IL$310,410 President $63,086 $60,286 2023
Fam International Inc AL$310,189 President $13,567 $13,838 2024
Equip 2 Serve Inc AL$309,848 President $71,125 $74,691 2023
Fischer Ministries Inc OK$326,545 Executive Director $133,800 $139,104 2024
Life Balance Institute CA$326,590 President $41,589 $33,906 2024
Dannie Hood Ministries Inc CO$326,632 President $52,883 $47,876 2024
Spiritual Life Society OH$309,304 Secretary/tr $27,000 $27,000 2024
Wheat Mission In Atlanta Inc GA$327,186 President $42,000 $41,050 2023
Niswa Association Inc CA$328,005 Ceo $40,000 $32,611 2024
Heart Of The Outdoors OH$330,288 President $72,000 $74,127 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2024 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 MO 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 default63rd
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted60th

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 (Dan Smith) 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 292 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,100 is reasonable (approximately the 63rd 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.