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PeerBasis
Compensation Comparability Determination

Sam Davis Memorial Association

Executive Director / CEO

EIN 620534805
TN · NTEE P20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jenny Lamb, Executive Director / CEO ($50,900) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,665 total compensation of comparable organizations → $155,025 $50,900
$31,61010th
$34,62025th
$65,207Median
$87,24975th
$93,78590th
$50,900This org · 44th
p10$31,610
p25$34,620
p50$65,207
p75$87,249
p90$93,785
$50,900

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
Apple Seeds Inc TN$208,913 Exec Director $61,704 $65,207 2023
The Veranda Ministries Inc TN$207,550 Executive Di $51,600 $54,530 2023
Trinity Community Commons TN$206,215 Executive Director $85,000 $87,249 2024
South City Opportunity Revital TN$228,747 Executive Dir $85,902 $88,175 2024
Ken Turner Ministries TN$203,360 Board Member $90,800 $95,955 2023
Arewa Aid Inc TN$232,759 President $36,000 $38,044 2023
Plant The Seed TN$197,457 Interim Exe $44,423 $46,945 2023
Bethesda House Ministries TN$241,366 Member $32,383 $33,240 2024
431 Ministries TN$242,034 President $70,137 $71,993 2024
Love Helps Inc TN$244,242 Executive Director $119,056 $122,206 2024
The Forsaken Children Inc TN$247,227 Communication Manager $29,649 $31,332 2023
Smith County Help Center Inc TN$250,177 Director $38,355 $39,370 2024
S Anon International Family Groups TN$180,491 Executive Di $31,859 $32,702 2024
Dial In Ministries Inc TN$255,422 President $2,596 $2,665 2024
Luke 14 Ministries TN$263,223 Chief Executive Officer $75,000 $76,984 2024
Christian Community Services Inc TN$270,204 Executive Dir. $63,950 $67,581 2023
The Hope Station TN$274,139 Executive Director $72,000 $73,905 2024
Reaching 360 TN$158,822 President $84,800 $89,615 2023
Bachman Center Council Inc TN$275,053 Executive Director $32,760 $34,620 2023
Solid Rock Development Corporation TN$291,080 Secretary $15,670 $16,085 2024
Soaring Eagles Ii Inc TN$298,051 Officer $31,200 $32,026 2024
Mustard Tree Ministries Inc TN$299,053 Farm Manager $38,126 $40,291 2023
United Ways Of Tennessee TN$308,603 Ceo $151,029 $155,025 2024
Casa Of The Tennessee Valley TN$324,024 Executive Di $65,742 $69,475 2023
Brenda's House Of Hope Inc TN$324,249 President $88,197 $90,531 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted44th

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 (Jenny Lamb) 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 25 similarly situated organizations (Same NTEE sector (P20) + TN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,900 is reasonable (approximately the 44th 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.