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PeerBasis
Compensation Comparability Determination

Forever Families Inc

Executive Director / CEO

EIN 311623965
TN · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeff Mcelroy, Executive Director / CEO ($78,784) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jeff Mcelroy — reported title “CHAIRMAN & P”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,371 total compensation of comparable organizations → $267,308 $78,784
$13,40410th
$35,04025th
$68,973Median
$85,60075th
$107,42090th
$78,784This org · 60th
p10$13,404
p25$35,040
p50$68,973
p75$85,600
p90$107,420
$78,784

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 TN 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
Mike Patton Ministries TN$311,706 President $48,000 $46,623 2024
Gods Daily Word Ministries TN$312,287 President $86,520 $84,038 2024
Inner Path Center Inc TN$296,303 Director $124,705 $121,127 2024
Retro Ministries TN$294,050 Executive Director $85,997 $85,997 2023
Joe Sneed Ministries Inc TN$292,989 President $47,630 $47,630 2023
Collegiate Abbey Inc TN$292,835 Co-director $104,950 $101,939 2024
Abiding Above Ministries Inc TN$321,697 President $125,000 $125,000 2023
Uptime Outreach TN$323,507 President $96,296 $93,533 2024
A New Thing Ministries Company TN$288,085 President $84,633 $84,633 2023
Leadership Empowerment Center Inc TN$326,841 Executive Di $92,252 $89,605 2024
Contagious Love International TN$333,928 Sr. Pastor, President $85,600 $85,600 2023
Truth For Today Baptist Missions TN$275,856 Secretarytreasurer $15,000 $14,570 2024
Family Dynamics Institute Inc TN$273,599 Executive Director $86,000 $86,000 2023
Greater Things TN$343,802 Secretary/treasurer And Board Member $4,780 $4,780 2023
Hope Redefined TN$345,185 Executive Di $78,173 $75,930 2024
Moriah International TN$346,394 Missionary $82,200 $79,842 2024
Bud Ministries Inc TN$265,896 Ceo $87,714 $85,198 2024
Frontline Ministries TN$265,670 Director $72,900 $70,809 2024
Straightway Ministry Inc TN$259,768 President $42,568 $41,347 2024
God's Storehouse Of Giles County TN$256,925 Chairman $35,040 $35,040 2023
Indigenous Advance Ministries TN$256,350 President $62,814 $61,012 2024
Jim Wood Ministries Inc TN$253,815 President $275,204 $267,308 2024
Rt Kendall Ministries Inc TN$362,095 President $62,056 $62,056 2023
Hearing & Receiving Christ Ministries Inc TN$369,305 President $34,375 $33,389 2024
3c Sports Ministry TN$244,717 President $68,574 $66,607 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default60th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted74th
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 (Jeff 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 53 similarly situated organizations (Same NTEE sector (X20) + TN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,784 is reasonable (approximately the 60th 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.