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PeerBasis
Compensation Comparability Determination

The Memphis Medical Society Inc

Executive Director / CEO

EIN 620292105
TN · NTEE W03
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Clint Cummins, Executive Director / CEO ($83,472) against every comparable organization that fit the selection criteria — 390 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

390 organizations qualified on sector, size, and geography 390 within the band form the benchmarked peer set.

Distribution of comparable compensation

$129 total compensation of comparable organizations → $811,691 $83,472
$15,93010th
$41,46225th
$70,911Median
$106,08775th
$145,27490th
$83,472This org · 60th
p10$15,930
p25$41,462
p50$70,911
p75$106,087
p90$145,274
$83,472

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
Angel Force Usa CA$467,001 President $19,000 $16,069 2023
San Juan Islands Shuttle System WA$468,997 Executive Di $76,894 $65,494 2024
Take A Vet Fishing Nfp FL$466,907 President $50,000 $46,006 2023
Navy League Of The Us-honolulu Council HI$469,792 Executive Director/national Director $96,211 $81,948 2024
Native American Financial Services DC$466,000 Executive Di $445,827 $372,193 2024
National Guard Association Of Sc SC$465,989 Executive Director $80,000 $79,399 2024
Foundation For Information Accntbility IN$469,937 President $45,000 $45,146 2024
New Bridges For Haitian Success Inc RI$470,033 Executive Director $128,920 $126,042 2022
Transportation Solutions Foundation CO$465,105 Executive Di $190,920 $174,163 2024
Samaritan's Hand Inc WI$470,813 Executive Director $72,100 $73,752 2023
Tobin Project Inc MA$463,981 Director Of Research $147,799 $130,086 2023
Tea Party Patriots Foundation Inc GA$472,219 President $14,706 $14,482 2023
Center For Procurement Advocacy Inc DC$472,417 Executive Director $26,890 $23,112 2023
Mormon Women For Ethical Government Foun UT$463,124 Executive Dir. $50,906 $51,031 2023
The Maryland Public Policy Institute Inc MD$472,932 President & Ceo $23,000 $20,457 2024
Espacios Abiertos Puerto Rico Inc PR$473,260 Excecutive Director $126,000 $129,722 2023
Endowment For Middle East Truth MD$473,288 Executive Director $153,785 $140,820 2023
Wisconsin Veterans Network Inc WI$462,596 Executive Dir. $68,992 $68,547 2024
Utah Foundation UT$473,338 President $162,747 $158,464 2024
Commodore Denig American Legion OH$462,253 Adjutant $2,400 $2,418 2024
23rd Veteran MN$461,910 Executive Director $85,800 $80,655 2024
Migrants Foundation Inc FL$474,218 Executive Director $85,008 $75,973 2024
Jerry Ambrose Veterans Council Of Mohave County AZ$475,017 President $2,550 $2,333 2024
Skeleton Crew Adventures TX$459,641 Director Of $47,017 $46,065 2023
The Out Foundation NY$459,094 Executive Di $115,297 $99,117 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 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 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 default60th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted87th

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 (Clint Cummins) 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 390 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,472 is reasonable (approximately the 60th 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.