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PeerBasis
Compensation Comparability Determination

Main Street Murfreesbororutherford

Executive Director / CEO

EIN 621229343
TN · NTEE S200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Callender, Executive Director / CEO ($70,750) against every comparable organization that fit the selection criteria — 306 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

306 organizations qualified on sector, size, and geography 306 within the band form the benchmarked peer set.

Distribution of comparable compensation

$580 total compensation of comparable organizations → $237,292 $70,750
$16,58610th
$34,51025th
$59,272Median
$77,11875th
$103,99190th
$70,750This org · 67th
p10$16,586
p25$34,510
p50$59,272
p75$77,118
p90$103,991
$70,750

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
Wayne County Family Center PA$301,055 Executive Director $51,094 $49,905 2023
Mount Washington Community PA$301,486 Executive Dir. $35,000 $33,205 2024
Davis Tennon Foundation WI$300,000 Director $75,000 $74,517 2024
Sgr Foundation PA$301,908 Executive Director $15,000 $14,231 2024
Westwood Unidos CO$301,959 Executive Dir. $72,000 $76,030 2021
Puede Network TX$299,580 Executive Director $62,500 $59,478 2024
District 2 Community Enhancement Corporation LA$299,563 President $92,935 $100,231 2023
Canoga Park Improvement Association CA$299,192 Exc. Dir. $57,200 $48,378 2023
Downtown Brookings SD$297,995 Executive Dir. $36,094 $39,016 2023
Malama Kula HI$303,970 Treasurer/ce $64,007 $54,518 2024
Mainstreet Of Athens Inc TN$304,388 Executive Director $22,371 $22,371 2024
Amigos En Cristo Inc FL$305,295 Ceo $65,167 $58,241 2024
Houghton Jones Neighborhood Task Force Inc MI$296,350 Office Manager $23,247 $22,827 2024
United Human Services Of Se Alaska AK$296,107 Vice Preside $12,000 $10,914 2024
Tooley Comm Development Group Inc FL$296,089 Chairman $70,000 $64,409 2023
The San Juan Safe Communities NM$307,335 Executive Dir. $63,000 $64,463 2024
Crime Stoppers Of Northeast Florida FL$307,480 Executive Di $67,465 $60,295 2024
Moravia Park Community Development Corporation MD$294,013 President $24,440 $22,380 2023
Experience The Heart Of IN$293,906 Executive Di $42,250 $43,640 2023
T R Hoover Community Development Corporation Inc TX$307,878 5106 Bexar St Dallas Tx 75215 $15,000 $14,696 2023
Foundation For Body Mind & Spirit TX$292,958 President/ceo $35,219 $33,516 2024
Livermore Downtown Inc CA$308,752 Executive Director $105,232 $86,447 2024
Al Community Development Corporation TX$310,318 Secretary $40,922 $38,943 2024
Shaker Heights Development Corporation OH$290,507 Executive Director $89,719 $90,403 2024
One In A Million Inc IL$289,444 President $36,656 $35,297 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 default67th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted63rd

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 (Sarah Callender) 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 306 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,750 is reasonable (approximately the 67th 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.