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PeerBasis
Compensation Comparability Determination

The Four-seven Inc

Executive Director / CEO

EIN 821679706
OH · NTEE I40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kimberly Elliott, Executive Director / CEO ($73,392) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$408 total compensation of comparable organizations → $126,296 $73,392
$8,64210th
$27,38325th
$47,440Median
$66,79275th
$87,89890th
$73,392This org · 78th
p10$8,642
p25$27,383
p50$47,440
p75$66,792
p90$87,898
$73,392

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 OH 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
A Safe Space Of St Charles LA$289,384 Executive Director $26,004 $27,035 2024
Unlock Tomorrow CA$292,428 President $48,560 $39,590 2024
North Alabama Court Referral AL$301,657 Exec Dir $123,820 $126,296 2024
R-3 Restorations KY$303,947 Executive Di $77,809 $81,258 2023
Made Transitional Services NY$255,204 Executive Dir. $30,327 $27,730 2022
Released FL$307,763 Executive Director $20,142 $17,405 2025
Phoenix Rising Transitions OR$309,798 Executive Director $55,274 $49,896 2023
1 Hundred Years Enterprise Foundation CA$310,760 President $8,775 $7,365 2023
Treatment Court Foundation Of Sweetwater County WY$250,657 Coordinator $55,750 $58,029 2023
Women Of Substance & Men Of Honor CA$311,830 President $43,551 $36,554 2023
Fou Movement Inc CA$312,488 Ceo $19,900 $16,224 2024
Made New Foundation Inc CA$246,584 Executive Director $16,500 $13,452 2024
Women Of Hope Inc OH$245,629 Executive Director $62,500 $64,346 2023
Battered But Not Broken SC$245,008 Executive Director And Founde $50,485 $51,195 2023
Childrens Voice Casa Inc GA$318,188 Executive Dir. $66,540 $65,034 2023
Jumpstart SC$239,883 President $85,000 $86,196 2023
Mileposts Foundation Inc FL$323,586 President $2,119 $1,879 2024
Communities For Restorative Justice MA$324,292 Executive Director $110,058 $93,376 2024
Navajo Bic Overcomers NM$328,873 Executive Di $4,235 $4,301 2024
Smile Inc WI$329,122 Ceo $67,525 $68,549 2023
Ronnies House CA$230,126 Executive Director $500 $408 2024
Transitions Of Dyer County TN$335,492 Executive Director $45,050 $44,709 2024
Inside Out Network Inc AZ$225,997 President And Executive Director $89,165 $80,963 2024
Ncircle Inc KS$338,461 Executive Dir. $69,973 $73,481 2023
The Help MO$220,300 President $97,812 $97,812 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2024 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 OH 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 default78th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted78th
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 (Kimberly 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 51 similarly situated organizations (Same NTEE sector (I40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,392 is reasonable (approximately the 78th 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.