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PeerBasis
Compensation Comparability Determination

Elmore County Food Pantry Inc

Executive Director / CEO

EIN 264263632
AL · NTEE K31
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Katherine Hall, Executive Director / CEO ($31,200) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Katherine Hall — reported title “DIRECTOR/MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,212 total compensation of comparable organizations → $119,271 $31,200
$13,79010th
$24,89525th
$42,429Median
$60,16475th
$72,33490th
$31,200This org · 33rd
p10$13,790
p25$24,895
p50$42,429
p75$60,164
p90$72,334
$31,200

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 AL 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
Gap Ministries Of Augusta Inc GA$486,802 Executive Director $58,000 $52,433 2024
Middlebury Food Pantry IN$499,461 Executive Director $62,308 $59,076 2024
Parkland Cares Food Pantry PA$500,525 Executive Di $37,500 $33,622 2024
Community Food Cupboard Inc VT$475,819 Administrator $66,888 $60,530 2024
Waconia United Food Shelf MN$475,346 Executive Di $82,207 $73,032 2024
Anchor Point Food Pantry AK$474,331 Executive Dir. $5,196 $4,466 2024
Lamar County Food Pantry Inc TX$469,326 Executive Director $61,311 $56,769 2023
Warehouses4good TX$507,893 Executive Dir. $53,084 $47,742 2024
Vanburen Council For Human Services CA$468,514 Daniels $41,000 $31,831 2024
The 1017 Project OR$468,316 Executive Director $46,500 $38,825 2024
The Bread Of Life Inc NC$508,582 Exective Director $26,961 $25,046 2024
Community Bread Basket Inc WV$467,093 Program Administrator $27,366 $27,427 2023
Pickerington Food Pantry OH$466,338 Executive Di $74,420 $70,868 2024
Irvington My Brothers Keeper Inc MD$466,068 Secretary $69,648 $60,272 2023
Hope-net CA$465,680 Executive Director $61,442 $49,110 2023
Joyce Uptown Foodshelf Inc MN$462,537 Director $62,271 $56,955 2023
Lander Care And Share Food Bank WY$514,099 Executive Director $12,375 $11,914 2024
Adams County Emergency Food Bank CO$461,512 Executive Director $76,014 $67,468 2023
Fish & Loaves MI$461,198 Executive Director $75,000 $71,656 2023
Oklahoma Black Historical Research Project Inc OK$516,113 Executive Director $118,032 $116,853 2024
Sharefest Will County IL$460,087 President Director $5,333 $4,714 2024
Topss OH$459,037 Executive Director $51,931 $49,452 2024
Backpack Weekend Food Program Inc NC$521,851 Former Exec $54,088 $48,952 2025
Hamilton County Harvest Food Bank Inc IN$454,143 Exec Director $40,000 $37,925 2024
Somebody Cares New England Inc MA$523,239 Secretary $1,500 $1,212 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default33rd
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted32nd

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 (Katherine Hall) 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 10, 2026, comparing compensation against 84 similarly situated organizations (Same NTEE sector (K31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,200 is reasonable (approximately the 33rd 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 10, 2026.