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PeerBasis
Compensation Comparability Determination

East Tennessee Kidney Foundation Inc

Executive Director / CEO

EIN 272119742
TN · NTEE G12
FY ending 2025-06-30
June 10, 2026

This analysis benchmarks the total compensation of Katie Martin, Executive Director / CEO ($73,181) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,314 total compensation of comparable organizations → $93,759 $73,181
$9,59210th
$35,86125th
$49,831Median
$63,92475th
$83,80090th
$73,181This org · 79th
p10$9,592
p25$35,861
p50$49,831
p75$63,924
p90$83,800
$73,181

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
Carson's Crusaders Foundation TX$167,437 Executive Di $60,600 $59,195 2024
Ms 4 Ms MD$184,294 Ceo/director $12,000 $10,956 2024
Armer Foundation For Kids AZ$189,254 Founder $40,192 $37,746 2024
Ovations For The Cure Inc MA$194,308 Executive Di $84,180 $76,052 2023
Sean Loring Classic OH$152,756 President $34,250 $35,424 2024
Ataxia Connection Inc NE$197,420 Executive Director $78,718 $82,678 2024
Bonnell Foundation Living With Cystic Fi MI$205,376 President $52,547 $54,528 2023
Affect Change Inc TX$141,202 Executive Di $48,000 $46,888 2024
Brave Men Inc OH$139,108 Executive Director $36,022 $36,297 2025
South Dakota Parkinson Foundation SD$214,691 Executive Director $35,948 $39,886 2023
Ramsey Keller Memorial MT$216,710 President $51,500 $52,813 2025
Team Up For Down Syndrome KS$130,076 Secretary $4,491 $4,878 2023
Breast Cancer Aid & Research Institute AZ$125,675 President $4,593 $4,314 2024
Be A Tiger Foundation NJ$125,481 Director $12,000 $10,771 2023
Iraq Star Inc CA$232,116 President/treasurer $108,000 $93,759 2023
Teal Diva NC$233,564 Executive Dir. $60,000 $60,541 2024
Northwest Indiana Cancer Kids Inc IN$247,112 Executive Director $47,000 $49,831 2023
Niekro Aneurysm And Avm Foundation TX$252,971 Executive Director $90,385 $88,290 2024
Hope Lives The Lydia Dody Breast CO$261,871 Executive Di $71,880 $67,306 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 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 default79th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted79th

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 (Katie Martin) 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 19 similarly situated organizations (Same NTEE sector (G12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,181 is reasonable (approximately the 79th 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.