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PeerBasis
Compensation Comparability Determination

Evansville Police Department Foundation

Executive Director / CEO

EIN 262290745
IN · NTEE M12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Holly Smith, Executive Director / CEO ($22,500) against every comparable organization that fit the selection criteria — 337 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

337 organizations qualified on sector, size, and geography 337 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7 total compensation of comparable organizations → $263,893 $22,500
$80410th
$3,19425th
$14,522Median
$48,95975th
$82,39790th
$22,500This org · 58th
p10$804
p25$3,194
p50$14,522
p75$48,959
p90$82,397
$22,500

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 IN 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
Dade County Firefighters Benevolent Association Inc FL$365,120 President/director $13,339 $12,234 2023
Stone Lake Area Fire Department Inc WI$363,341 President $1,116 $1,138 2023
New Jersey Crime Victim Law Center Inc NJ$367,377 Director $111,457 $97,152 2023
Orr's & Bailey Islands Fire Department ME$367,598 Fire Chief $6,749 $6,408 2024
Lanes Creek Volunteer Fire Department Inc NC$367,820 Member-part Time Firefighter $8,340 $8,413 2023
Conneaut Lake Volunteer Fire PA$368,647 Director $3,281 $3,194 2023
Ridgecrest Volunteer Fire Dept Inc NC$368,905 Chief $9,034 $9,113 2023
Missing Kid Alert Dba Gateway For Kids MI$370,048 Director $124,469 $125,424 2023
Northstar Search And Rescue MN$359,769 President $125,000 $117,124 2024
Delhi Volunteer Fire Department Inc LA$371,331 Fire Chief $40,772 $42,573 2024
Safe Ride Foundation Inc MD$358,647 Executive Director $39,650 $34,245 2025
Tri-county Firesafe Working Group MT$358,014 Former Executive Director $44,398 $46,723 2023
Horicon Fire Department Inc NY$357,249 Chief $1,500 $1,323 2023
East Rivanna Vol Fire Company Inc VA$357,056 Treasurer $4,563 $4,178 2024
Huntingdon Valley Fire Co PA$356,660 Treasurer $6,000 $5,674 2024
Coastal Alabama Partnership AL$374,253 Executive Director $177,000 $181,327 2024
Darien Center Chemical Fire Company Inc NY$374,264 Treasurer $6,000 $5,293 2023
Blossom Fire Company Inc NY$356,244 President $599 $529 2023
Bay Shore Fire Department NY$374,451 Chief $5,000 $4,284 2024
South Robeson Rescue Unit Inc NC$374,596 Commander/chief $21,082 $20,656 2024
Tree Care Industry NH$356,090 Past Cfo $29,536 $25,862 2024
Cridersville Volunteer Fire Departm OH$355,850 Fire Chief $14,638 $15,136 2023
Huntington Beach Police And CA$375,529 Executive Di $73,160 $59,905 2024
Minnesota Firearms Association MN$376,589 Executive Director $72,000 $69,456 2023
Haysi Rescue Squad VA$376,683 Chief/pres./ $27,840 $25,490 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default58th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted57th

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 (Holly Smith) 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 337 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,500 is reasonable (approximately the 58th 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.