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PeerBasis
Compensation Comparability Determination

Transformation Life Center

Executive Director / CEO

EIN 263906467
TN · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Demetrius Short, Executive Director / CEO ($55,000) against every comparable organization that fit the selection criteria — 496 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Demetrius Short — reported title “FOUNDER/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

496 organizations qualified on sector, size, and geography 496 within the band form the benchmarked peer set.

Distribution of comparable compensation

$168 total compensation of comparable organizations → $192,856 $55,000
$13,88010th
$30,99325th
$54,235Median
$71,89775th
$89,52590th
$55,000This org · 51st
p10$13,880
p25$30,993
p50$54,235
p75$71,897
p90$89,525
$55,000

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
Dreamcatcher Initiative Inc MA$332,636 President/chair $84,316 $70,014 2024
Clergy Community Children Youth Coalition WA$332,750 Executive Director $105,652 $89,989 2023
Alma Domestic Violence Foundation Inc GA$331,859 Founder Ceo $100,000 $99,579 2022
Kim's Open Door Inc FL$330,616 President $93,500 $83,563 2023
Bj's Heart Inc TN$334,460 Executive Director $36,961 $35,901 2024
Pelham Together Inc NY$334,542 Executive Dir. $100,000 $83,500 2024
Spot 31 OK$334,704 Executive Director $53,088 $55,613 2023
World Soccer Organization Inc NY$334,856 Director $21,000 $17,535 2024
Next Generation Academy-salisbury NC$335,315 Excutive Director $53,237 $50,831 2024
Brausa United Futebol Club Inc MD$335,435 President $77,000 $66,521 2024
Fostering Youth Independence CA$335,766 Treasurer $62,000 $50,933 2023
East-west Cultural And Educationalcenter Inc MD$336,077 Director $23,560 $20,955 2023
Peruvian Hearts CO$328,418 Executive Director $65,000 $59,295 2023
Black Men Achieve Of Greater Rochester Inc NY$336,288 Ceo & Program Leader $41,225 $35,440 2023
Gentlemens Quest Of Tampa Inc FL$336,307 Executive Director $40,608 $36,292 2023
Hope Extreme Inc LA$336,340 Director $56,309 $57,296 2024
Chicago Mobile Makers IL$327,876 Executive Director $114,444 $103,968 2024
Girls On The Run Rhode Island RI$327,669 Executive Dir. $60,674 $52,375 2025
Crested Butte Development Team CO$327,642 Director $34,000 $31,016 2023
Camp Claire Inc CT$327,605 Camp Co-director $8,000 $7,136 2023
Cherokee Focus Inc GA$327,594 Ceo And Ex D $102,921 $98,451 2023
Birch Creek Service Ranch UT$337,516 Director $57,500 $54,380 2024
Girls On The Run Tri County Sc SC$337,571 Executive Dir. $70,167 $67,642 2024
Think Make Live Youth OH$327,001 Chair $19,950 $19,526 2024
Prodigy Preparatory PA$337,818 Ceo $70,000 $64,505 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 default51st
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted50th

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 (Demetrius Short) 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 496 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,000 is reasonable (approximately the 51st 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.