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PeerBasis
Compensation Comparability Determination

Epperson Ministries Inc

Executive Director / CEO

EIN 833052552
TN · NTEE F20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christopher R Owens, Executive Director / CEO ($11,500) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Christopher R Owens — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$240 total compensation of comparable organizations → $121,466 $11,500
$9,47610th
$21,12925th
$36,558Median
$53,84675th
$69,13190th
$11,500This org · 12th
p10$9,476
p25$21,129
p50$36,558
p75$53,846
p90$69,131
$11,500

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
Hope For Appalachia Incorporated WV$197,241 Director Of Development $26,980 $26,994 2024
Helping Kids To Recover Inc CA$195,142 Ceo $10,000 $8,215 2023
Rzp Foundation Inc OH$195,108 Former Ed $42,500 $41,596 2024
Teen Challenge Of Baltimore Inc MD$194,438 Executive Dir. $21,500 $18,574 2024
Dothan Houston County Substance Abuse AL$193,222 Executive Director $55,428 $55,334 2024
Vpoids Inc CA$191,675 Member $120,000 $95,751 2024
Lazarus Life Ministries OH$191,369 President $37,094 $37,377 2023
Outsiders Anonymous TX$204,614 Program Director $30,000 $28,549 2023
Greater Milwaukee Central Office Inc WI$191,044 Executive Director $71,806 $69,297 2024
Journey House Foundation Inc VA$190,969 Exec. Director/president $44,758 $39,934 2024
Hanani House MO$209,092 Director Of $21,112 $20,662 2024
Tennessee Jail Chemical TN$185,436 President $6,750 $6,556 2024
Addiction Recovery Institute NC$211,585 President $24,000 $23,592 2023
Lifeboat Addiction Recovery Services MI$212,025 Executive Director $9,700 $9,252 2024
Impactful Changes Inc MD$214,869 Ceo $25,000 $21,598 2024
Life Change Centers TX$215,002 President $15,461 $14,291 2024
Gateway House Inc OH$215,484 Executive Director (From 6/22) $63,312 $63,795 2023
T Whitehead Recovery Center OH$179,273 Director $21,000 $20,554 2024
Concho Valley Turning Point TX$177,344 Executive Director $45,000 $42,824 2023
A Place Of Comfort Inc CA$220,156 Executive Dir. $75,500 $62,023 2023
Substance Abuse Coalition Of FL$174,512 Ceo $100,000 $86,808 2024
Rancho Park Recovery Inc CA$221,558 Ceo & Chair $40,000 $32,860 2023
Iowa Board Of Certification IA$223,675 Executive Director $80,000 $80,943 2024
Dallas Intergroup Association TX$171,502 Office Manager $57,758 $53,388 2024
Life Houses Inc MT$168,595 Executive Dir. $21,055 $20,972 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 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 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted12th

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 (Christopher R Owens) 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 82 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,500 is reasonable (approximately the 12th 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.