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PeerBasis
Compensation Comparability Determination

Living Free Inc

Executive Director / CEO

EIN 581881966
TN · NTEE F99Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Gregory Keylon, Executive Director / CEO ($85,304) 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 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gregory Keylon — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO 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

$5,302 total compensation of comparable organizations → $164,099 $85,304
$29,84610th
$52,85025th
$72,413Median
$97,77675th
$115,65690th
$85,304This org · 70th
p10$29,846
p25$52,850
p50$72,413
p75$97,776
p90$115,656
$85,304

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
Project Be Free A Nonprofit Corporation WA$371,130 Executive Director (Co-founder) $53,216 $47,900 2023
Beyond The Badge Inc NY$391,052 Officer, Dir $11,195 $9,878 2024
Nine Gates Programs Inc CA$399,422 Executive Direc $34,000 $29,516 2023
Kevins Song A Nonprofit Community MI$351,952 Executive Dir. $54,087 $54,516 2024
Insight Treatment Program Inc AL$350,179 Executive Di $67,192 $70,886 2024
Empowerment Systems Inc AZ$409,198 Ceo $137,441 $132,890 2023
Kids Interdisciplinary Services Inc NC$411,345 Executive Director $77,334 $80,335 2023
National Alliance Of Mental Illness PA$412,570 Executive Director $84,503 $82,291 2024
Westchester Center For The Study Of NY$416,610 Executive Director $7,250 $6,398 2024
Hungry Hill Foundation TX$418,031 President $90,002 $90,513 2023
Heart Mind Haven CO$418,577 Executive Dir. $113,000 $108,935 2023
Erowid Center CA$423,518 President $100,386 $84,648 2024
Warriornow CO$427,810 Director $5,500 $5,302 2023
The Healing Center WA$428,859 Director $81,000 $70,817 2024
Comeback Yoga CO$325,609 Executive Director $106,420 $99,648 2024
St Bernard Parish Adult Drug Court Inc LA$324,421 Daigle $58,811 $65,106 2023
Defenders For Children SC$433,590 Ceo $46,790 $47,667 2024
Faithbridge Portland OR$320,862 President $129,162 $120,590 2023
Nami Of Pennsylvania Montgomery County PA$435,012 Executive Director $105,658 $105,931 2023
Minds Matter TN$435,084 Executive Director $25,620 $25,620 2025
Ohio Victim Witness Association Inc OH$438,569 Executive Director $70,013 $72,413 2024
Taylor Hooton Foundation For Fighting TX$439,466 President $115,289 $115,944 2023
Maji Ya Chai Land Sanctuary MN$440,159 Executive Dir. $86,250 $83,224 2024
California Chaplain Corps CA$313,397 Exec. Director $76,310 $64,347 2024
Employee Assistance Program Of Warren NY$312,220 Executive Dir. Effective $108,890 $98,923 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2025 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 default70th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted68th

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 (Gregory Keylon) 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 (F99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,304 is reasonable (approximately the 70th 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.