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PeerBasis
Compensation Comparability Determination

Reaching 360

Executive Director / CEO

EIN 460739806
TN · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeff Gregory, Executive Director / CEO ($84,800) against every comparable organization that fit the selection criteria — 479 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jeff Gregory — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

479 organizations qualified on sector, size, and geography 479 within the band form the benchmarked peer set.

Distribution of comparable compensation

$104 total compensation of comparable organizations → $235,187 $84,800
$9,70910th
$21,00125th
$37,473Median
$57,86975th
$79,66990th
$84,800This org · 92nd
p10$9,709
p25$21,001
p50$37,473
p75$57,869
p90$79,669
$84,800

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
All Babies Cherished Inc NY$158,208 Executive Director $29,584 $24,702 2024
Shepherds Of Love Ministries Inc OK$158,011 President/di $51,042 $51,936 2024
Loving Hands Ministries Inc GA$157,947 Director $29,035 $26,977 2024
Girls On The Run Birmingham AL$157,440 Executive Dir. $35,313 $34,344 2025
Mosaic Inter-faith Ministries UT$157,344 Ceo $42,086 $39,803 2024
Flourish Ministries Inc CA$160,448 President $89,347 $73,398 2023
Pine Lake Community Club Inc WA$157,055 Operations Director $36,000 $29,783 2024
Strasburg Lions Club ND$156,806 Gaming Manager $24,700 $24,402 2025
Interrwellness Retreat Center Inc TX$156,721 President $23,000 $21,260 2024
Consortium For Executive Objectives NJ$156,501 Executive Director $36,000 $29,701 2024
Local 338 Charities Inc NY$156,060 Chairman $51,727 $44,468 2023
Selah Mountain Ranch CO$156,045 Director $47,911 $42,451 2024
Henry Fork Service Center VA$156,026 Executive Director $44,000 $40,417 2023
Alabama Asset Building Coalition AL$155,889 Executive Director $85,625 $88,003 2023
The Bass Foundation Inc NJ$155,859 Executive Director $58,542 $48,299 2024
Jacob's Well NE$155,773 Executive Di $44,100 $43,830 2024
Danville Police Association IL$162,163 Secretary $288 $269 2023
Timothy's Ministry IL$162,217 Director $91,340 $82,978 2024
Healthy Living Systems Inc CO$155,421 Executive Project Director $29,050 $25,740 2024
Helping Hands Of Kilgore TX$162,622 Executive Dir. $33,000 $30,503 2024
Mudcastle MN$154,581 President $13,500 $14,269 2021
Junior Charity League Of Concordinc NC$163,213 Executive Di $13,881 $13,645 2023
Nextstep Ministries CA$163,347 President/exec Director $27,524 $21,962 2024
United Women Of Color AL$163,505 Executive Di $8,400 $8,633 2023
Bolivar County Literacy Council MS$163,511 Director $65,313 $67,218 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 default92nd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted87th

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 Gregory) 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 479 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,800 is reasonable (approximately the 92nd 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.