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PeerBasis
Compensation Comparability Determination

Tennessee Academy Of Physician Associates

Executive Director / CEO

EIN 621218474
TN · NTEE B5BZ
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine Moffat, Executive Director / CEO ($124,869) against the 2000 closest of 2,962 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

2,962 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $507,717 $124,869
$8,58510th
$23,37825th
$45,182Median
$67,80275th
$92,41290th
$124,869This org · 96th
p10$8,585
p25$23,378
p50$45,182
p75$67,802
p90$92,412
$124,869

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
Hilltop Preschool Llc VA$303,781 Preschool Director, Ex-officio Boar $30,263 $28,620 2023
Classical High School Alumni Association RI$303,785 Executive Director $46,667 $43,828 2023
Lompoc Teen Center CA$303,847 Executive Director $46,172 $39,050 2023
Little Stems Educational Services Inc MO$303,623 President $13,388 $13,490 2024
Azalea City Christian School Inc AL$303,559 Director $22,585 $23,212 2024
The Potters House Foundation MI$304,008 Superintendent $11,545 $11,671 2023
West Virginians For Affordable WV$303,490 Executive Director $103,300 $106,406 2024
Satori Elementary School Inc TX$303,455 Executive Director $64,586 $59,879 2025
Crowd To Community Inc AZ$304,114 Ceo Director $102,804 $96,838 2023
Kingston Montessori Academy TX$303,350 President $35,000 $34,292 2023
University Club Foundation Inc DC$303,280 Executive Director $47,573 $39,716 2024
Community Enhancement Foundation Of Plains KS$304,277 Member $6,507 $6,885 2023
Maine School Of Science And ME$304,316 Executive Di $112,142 $106,829 2024
Community Montessori School OH$303,209 Board Member $1,148 $1,157 2024
Palmetto State Literacy Associaton SC$303,184 Treasurer $12,000 $11,910 2024
Connecticut Certification Board Inc CT$303,124 Executive Director $95,882 $85,526 2024
Chappaqua Children's Workshop Inc NY$304,453 Executive Director $127,853 $107,077 2025
Naturopathic Medical Student Association OR$304,466 Executive Director $28,575 $25,245 2024
Nurse Practitioner Healthcare Foundation WA$304,532 President $24,000 $20,442 2024
Quality Education Institute Of Durham Inc Q E I D NC$302,989 Principal $36,000 $35,388 2024
Ppsel Building Corporation CO$302,943 Executive Director $38,592 $34,297 2025
Inclusive Education Project CA$302,917 Executive Dir. $86,584 $71,128 2024
Florida Council On Crime And Deliqu FL$302,882 Executive Se $15,000 $13,406 2024
Being Built Together CA$302,850 President $65,695 $53,968 2024
School District Of Raytown Ed Foundation MO$302,850 Executive Director $44,000 $45,645 2023

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 default96th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted89th

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 Moffat) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $124,869 is reasonable (approximately the 96th 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.