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PeerBasis
Compensation Comparability Determination

East Texas Food Bank Foundation Inc

Executive Director / CEO

EIN 203700295
TX · NTEE K31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Emerson, Executive Director / CEO ($22,461) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$548 total compensation of comparable organizations → $106,976 $22,461
$5,05210th
$11,12625th
$30,084Median
$51,33975th
$73,74790th
$22,461This org · 34th
p10$5,052
p25$11,126
p50$30,084
p75$51,339
p90$73,747
$22,461

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 TX 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
Loudon Food Pantry NH$208,681 President $36,400 $33,600 2024
Toppenish Community Chest WA$209,879 Executive Di $34,501 $30,084 2025
Beckley Dream Center Inc WV$207,718 Director $12,699 $14,151 2023
Ignite Center IL$207,665 President $20,685 $20,930 2023
Sag Harbor Comm Food Pantry Inc NY$212,978 Executive Di $8,597 $7,766 2024
Red Truck Ministry VA$201,024 Admin Assist $6,268 $6,050 2024
Bullhead Regional Food Bank Inc AZ$218,487 Executive Dir. $4,615 $4,437 2024
Antigo Area Community Food Pantry WI$197,844 Manager $41,860 $44,994 2023
Families Helping Families Ministries Inc GA$221,403 President $28,650 $28,798 2024
Our Daily Bread Soup Kitchen Foundation Inc MA$196,516 Executive Director $57,700 $51,834 2024
Jackson Community Food Pantry MI$222,374 Executive Director/treasurer $31,600 $32,606 2024
Nolensville Food Pantry Inc TN$195,473 Executive Director $71,732 $75,377 2024
Families Feeding Hope Foundation OK$223,322 Director $4,255 $4,823 2023
Brooklyn Rescue Mission Urban Harvest Center Inc NY$226,034 President $25,000 $23,250 2023
Milly's Pantry Inc NY$226,989 Executive Director $54,708 $49,420 2024
Northern Stokes Food Pantry Inc NC$228,071 Board Member $3,750 $3,874 2024
Hunger Fighters Oregon OR$229,556 Executive Director $90,428 $83,950 2024
Cultivate Abundance Inc FL$230,805 Executive Di $113,910 $106,976 2024
Living Stones PA$233,220 Executive Di $51,000 $50,843 2024
Porch-durham NC$183,371 Executive Director $70,344 $72,661 2024
Athens Area Emergency Food Bank Inc GA$182,787 Director $47,589 $49,248 2023
Astoria Food Pantry Inc NY$235,826 Board Member $3,000 $2,790 2023
North Dearborn Pantry Inc IN$179,282 Operations $22,258 $23,465 2024
Your Neighbor's House TX$239,093 Executive Director $44,992 $46,321 2023
Gleaners Dispatch Inc FL$245,912 President $24,700 $23,882 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default34th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (David Emerson) 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 47 similarly situated organizations (Same NTEE sector (K31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,461 is reasonable (approximately the 34th 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.