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PeerBasis
Compensation Comparability Determination

Memphis-shelby County Law Enforcement Foundation Inc

Executive Director / CEO

EIN 260350517
TN · NTEE M12
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joanna Kelly, Executive Director / CEO ($60,833) against every comparable organization that fit the selection criteria — 211 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joanna Kelly — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

211 organizations qualified on sector, size, and geography 211 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $240,400 $60,833
$44110th
$85825th
$3,838Median
$32,91375th
$70,73790th
$60,833This org · 88th
p10$441
p25$858
p50$3,838
p75$32,913
p90$70,737
$60,833

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
York Beach Volunteer Fire Dept ME$151,575 Treasurer/captain $2,250 $2,143 2025
Hilton Fire Department NY$151,132 Board Treasurer $9,975 $8,802 2024
Pipestone Firefighters Relief Assoc MN$150,388 President $100 $97 2024
Whitelaw Volunteer Fire Department WI$153,308 President $1,808 $1,844 2024
Friendship Hose Co 1 PA$149,162 Vice President $4,500 $4,382 2024
Capracare Inc NY$154,101 President & Ceo $10,097 $9,173 2023
Bowlus Firemens Relief Association MN$148,274 Gambling Manager $9,900 $9,553 2024
Florida National Guard Foundation Inc FL$154,888 Executive Dir. $31,200 $28,622 2024
Brighton Volunteer Firemens NY$154,916 Secretary $833 $757 2023
New Bethlehem Firemens Company No 1 PA$148,051 Treasurer $400 $390 2024
Green Isle Firemen's Relief Association MN$155,340 Treasurer $750 $724 2024
Winhall Fire Department Inc VT$147,391 Chief $9,709 $9,543 2024
Port Jefferson Volunteer Firemens Benevolent Association Inc NY$155,788 Secretary $750 $682 2023
Montezuma Fire Department Inc OH$147,032 Fire Chief $1,500 $1,552 2024
Lovington Comm Ambulance Serv Inc IL$145,867 Treasurer $4,050 $4,003 2023
Duval District Volunteer Fire Department WV$145,689 Treasurer $1,800 $1,904 2024
Columbus Fireman's Cheer Fund IN$157,344 Co-chair $1,500 $1,545 2024
Addventuri VA$158,204 Executive Di $66,269 $62,483 2024
Yankton Volunteer Firefighters Assn SD$144,245 President $2,080 $2,242 2024
Mantorville Fire Department MN$159,745 President $500 $496 2023
West Tisbury Volunteer Firemen's Civic Association Inc MA$143,210 President $1,500 $1,355 2023
Eagle Fire Engine & Hose Company No 1 2 NY$160,506 President $100 $91 2023
Volunteer Fire Company Of Mill Hall PA$142,468 Treasurer $1,120 $1,123 2023
Volunteer Firemen's Relief Assoc Of PA$160,572 President $500 $487 2024
Decorah Volunteer Fire Department IA$160,745 Chief $778 $856 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 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 default88th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted85th

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 (Joanna Kelly) 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 211 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,833 is reasonable (approximately the 88th 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.