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PeerBasis
Compensation Comparability Determination

Tennessee Jail Chemical

Executive Director / CEO

EIN 823596723
TN · NTEE F20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeremy Graham, Executive Director / CEO ($6,750) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $125,054 $6,750
$10,44910th
$23,43425th
$41,113Median
$57,51875th
$75,18490th
$6,750This org · 5th
p10$10,449
p25$23,434
p50$41,113
p75$57,518
p90$75,184
$6,750

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
Journey House Foundation Inc VA$190,969 Exec. Director/president $44,758 $41,113 2024
Greater Milwaukee Central Office Inc WI$191,044 Executive Director $71,806 $71,343 2024
Lazarus Life Ministries OH$191,369 President $37,094 $38,481 2023
T Whitehead Recovery Center OH$179,273 Director $21,000 $21,160 2024
Vpoids Inc CA$191,675 Member $120,000 $98,579 2024
Dothan Houston County Substance Abuse AL$193,222 Executive Director $55,428 $56,968 2024
Concho Valley Turning Point TX$177,344 Executive Director $45,000 $44,089 2023
Teen Challenge Of Baltimore Inc MD$194,438 Executive Dir. $21,500 $19,123 2024
Rzp Foundation Inc OH$195,108 Former Ed $42,500 $42,824 2024
Helping Kids To Recover Inc CA$195,142 Ceo $10,000 $8,457 2023
Substance Abuse Coalition Of FL$174,512 Ceo $100,000 $89,372 2024
Hope For Appalachia Incorporated WV$197,241 Director Of Development $26,980 $27,791 2024
Epperson Ministries Inc TN$197,840 President $11,500 $11,840 2023
Dallas Intergroup Association TX$171,502 Office Manager $57,758 $54,965 2024
Life Houses Inc MT$168,595 Executive Dir. $21,055 $21,592 2024
North Fayette Valley Community IA$166,740 Mentor Coord $11,036 $11,835 2023
Outsiders Anonymous TX$204,614 Program Director $30,000 $29,393 2023
Beech Grove Comprehensive Drug-free IN$164,073 Executive Di $50,394 $50,558 2024
Hanani House MO$209,092 Director Of $21,112 $21,273 2024
Addiction Recovery Institute NC$211,585 President $24,000 $24,289 2023
Lifeboat Addiction Recovery Services MI$212,025 Executive Director $9,700 $9,525 2024
The Shed Inc AL$157,435 President $25,284 $25,986 2024
Pittsburgh Area Central Office Inc PA$156,990 Administrato $49,197 $46,674 2024
Impactful Changes Inc MD$214,869 Ceo $25,000 $22,236 2024
Life Change Centers TX$215,002 President $15,461 $14,713 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 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 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted4th

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 (Jeremy 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 75 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,750 is reasonable (approximately the 5th 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.