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PeerBasis
Compensation Comparability Determination

The Good Shepherd Food Pantry Of Bertie County Nc Inc

Executive Director / CEO

EIN 263600603
NC · NTEE K31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Deborah Freeman, Executive Director / CEO ($48,640) 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 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Deborah Freeman — reported title “Executive Director”, 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

$515 total compensation of comparable organizations → $122,177 $48,640
$8,59110th
$18,36025th
$35,713Median
$58,84975th
$72,35990th
$48,640This org · 63rd
p10$8,591
p25$18,360
p50$35,713
p75$58,849
p90$72,359
$48,640

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 NC 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
Illinois Valley Food Pantry IL$378,887 Executive Dir. $44,792 $40,328 2025
Hardwick Area Food Pantry Inc VT$380,838 Executive Director $16,566 $15,675 2024
Bushels Of Blessings NJ$382,269 Executive Director $15,217 $12,771 2024
Porch-hillsborough NC$383,696 Director $15,280 $15,280 2023
Guardians Of Hope Inc MT$373,796 Secretary $22,752 $23,055 2024
Murphysboro Food Pantry Inc IL$373,004 Exec Director $72,937 $67,406 2024
New Life Ministries - Indiana Inc IN$372,659 President $16,885 $17,233 2023
South Corvallis Food Bank OR$388,150 Exectutive Director $33,959 $29,646 2024
Charity Series Of Poker NV$388,171 President $67,333 $65,320 2023
Irondequoit Community Cupboard Inc NY$363,688 Executive Director $50,013 $43,738 2023
Appling County Food Bank Inc GA$363,120 Director $16,821 $15,899 2024
Helping Hands Caring Hearts Inc AR$396,581 Executive Di $29,280 $30,939 2024
Guilderland Food Pantry Inc NY$358,568 Executive $26,590 $22,587 2024
Tennessee Food On Foot Foundation Inc TN$358,356 President $13,500 $13,340 2024
Storehouse Food Pantry TN$403,881 Treasurer $5,900 $6,002 2023
Food Pantry Of Jeff Davis County Inc TX$352,735 Executive Director $35,614 $33,489 2024
Gatesville Care Center TX$410,582 Co-director $20,400 $19,183 2024
The Lovve Project CO$346,015 Executive Di $49,808 $44,896 2024
Caring And Sharing Food Pantry Inc OH$345,976 Executive Di $17,745 $17,668 2024
Pantry 279 Inc IN$342,724 Director $8,573 $8,499 2024
King Ferry Food Pantry Inc NY$338,002 Executive Director $43,500 $36,951 2024
Feed The Needy TN$424,121 Chairwoman And Ceo $32,196 $31,813 2024
Veggies To Table ME$425,428 Director $42,060 $39,591 2024
Feeding Wilmington Inc NC$330,442 Chair-elect $23,644 $22,966 2024
Pinedale Community Food Basket Inc WY$328,196 Food Distributor $18,383 $19,051 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default63rd
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted61st

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 (Deborah Freeman) 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 (K31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,640 is reasonable (approximately the 63rd 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.