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PeerBasis
Compensation Comparability Determination

Essential2life Inc

Executive Director / CEO

EIN 582168468
GA · NTEE X21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Darrick Graham, Executive Director / CEO ($110,250) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,026 total compensation of comparable organizations → $147,485 $110,250
$22,42410th
$37,36325th
$82,429Median
$108,29775th
$126,09790th
$110,250This org · 76th
p10$22,424
p25$37,363
p50$82,429
p75$108,297
p90$126,097
$110,250

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 GA 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
Sigi & David Oblander Ministries Inc GA$249,808 Vp Intnl Ministries And Treasurer $78,000 $82,429 2023
Planting The Gospel Inc GA$247,698 Board Member $143,683 $147,485 2024
Jerry Vines Ministries Inc GA$262,000 Ceo $111,089 $114,028 2024
Priority Insight Inc GA$236,113 Director $121,897 $125,122 2024
House Revival Ministries Inc GA$231,858 President $22,570 $23,851 2023
International Biblical Training Inc GA$229,046 President $80,877 $85,469 2023
Greenview Madani Center Inc GA$224,036 Director $36,400 $37,363 2024
Kathy Kinchen Ministries Inc GA$276,523 Treasurer $1,000 $1,026 2024
Mission 1014 GA$277,169 President $93,236 $95,703 2024
Leadership Revolution Inc GA$221,594 Executive Director Director $108,000 $110,858 2024
Mount Zion Second Baptist Church GA$279,654 Custodian $15,818 $16,716 2023
Truth Tabernacle Of Praise Inc GA$282,011 Senior Pastor $96,250 $98,797 2024
Cross Cultural Ministries Inc GA$210,799 President & Ceo $36,000 $36,953 2024
New Name Counseling And Teaching Center GA$292,448 President/executive Direct $125,000 $128,307 2024
Larry Hutton Ministries GA$205,713 President $77,096 $81,473 2023
Walking With God Presbyterian GA$204,555 Pastor $46,500 $49,140 2023
Great Adventure Missions Inc GA$203,618 President $41,110 $43,444 2023
Great Exchange Inc GA$299,254 Director $70,000 $73,974 2023
Metro Atlanta Seminary Inc GA$300,852 President/ceo $14,048 $14,846 2023
Westminster Christian Fellowship Inc GA$194,936 Director $124,158 $131,207 2023
Ministry Resource Network Inc GA$304,375 President $31,800 $32,641 2024
Supreme Task International Inc GA$184,534 President & Ceo $102,479 $108,297 2023
Young's Chapel Missionary Baptist GA$177,843 Pastor $26,121 $26,812 2024
Refiners House GA$322,813 President Ceo $41,905 $44,284 2023
Vision Street Ministries Inc GA$346,018 President $95,000 $100,394 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default76th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted76th

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 (Darrick Graham) 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 29 similarly situated organizations (Same NTEE sector (X21) + GA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,250 is reasonable (approximately the 76th 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.