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PeerBasis
Compensation Comparability Determination

Gang Free Inc

Executive Director / CEO

EIN 465376667
NC · NTEE I21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Elliott, Executive Director / CEO ($29,770) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Melissa Elliott — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,625 total compensation of comparable organizations → $79,034 $29,770
$19,27110th
$35,02125th
$48,368Median
$66,39375th
$71,25290th
$29,770This org · 17th
p10$19,271
p25$35,021
p50$48,368
p75$66,393
p90$71,252
$29,770

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 NC 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
Jeffco Deangelis Foundation CO$147,262 Executive Di $90,000 $79,034 2025
Dukes Foundation Corporation GA$140,064 President $40,000 $37,807 2024
Stanly County Juvenile Restitution NC$190,578 Executive Di $74,610 $70,601 2025
Rebound Of Whatcom County WA$191,583 Executive Director $76,830 $66,572 2023
Fresh Start Inc CO$192,131 Executive Di $42,998 $39,902 2023
Community Youth Athletic Center CA$198,373 President/exec. Dir. $72,500 $58,850 2024
Midland Kids First MI$128,391 President & $50,667 $50,613 2023
Babylon Inc VA$202,845 Director $72,000 $67,281 2023
Lived Experiences Inc CA$205,975 Founder $42,000 $34,092 2024
Dayonenotdaytwo PA$207,532 Executive Director $10,565 $9,904 2024
Morgantown Area Youth Services Project WV$120,319 Exec Director $37,765 $39,573 2023
Inner Banks Stem Center NC$208,896 President $6,625 $6,625 2023
Take Action Mon Valley PA$210,446 President & Ceo $70,250 $65,856 2024
Nokomis East Neighborhood Association MN$214,947 Executive Director $70,513 $65,497 2024
Nofires Inc MA$113,064 Executive Di $54,600 $46,123 2024
Kim Logan Communications MI$224,139 President $24,000 $23,286 2024
301 Housing Development Fund Corporation NY$239,065 President $38,386 $33,570 2023
The Delta Project MI$244,281 Director $75,000 $72,771 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted17th

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 (Melissa Elliott) 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 18 similarly situated organizations (Same NTEE sector (I21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,770 is reasonable (approximately the 17th 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.