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PeerBasis
Compensation Comparability Determination

Jackson-madison County Sports Hall

Executive Director / CEO

EIN 621534416
TN · NTEE S20Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Beth Sedberry, Executive Director / CEO ($5,200) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Beth Sedberry — reported title “TREASURER/SE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,060 total compensation of comparable organizations → $115,924 $5,200
$5,87310th
$20,07725th
$35,363Median
$70,80775th
$92,48990th
$5,200This org · 6th
p10$5,873
p25$20,077
p50$35,363
p75$70,807
p90$92,489
$5,200

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
Perkup Corporation PA$36,515 Executive Di $3,225 $3,060 2024
Cornerstone Collaborative Florida Inc FL$35,693 Ceo $6,786 $6,065 2024
Cleveland Development Foundation OH$35,053 President & Ceo $54,375 $54,790 2024
Northwest Developers Inc NJ$34,879 Executive Director $31,920 $27,113 2024
Impact Evv Inc IN$33,931 Ex Officio $26,061 $26,146 2024
Discovering Opportunities For Outreach IL$39,795 Executive Director $15,000 $14,029 2024
Better Business Bureau Of Arkansas AR$41,092 President/ceo $38,788 $41,478 2024
Downtown Redevelopment Authority KY$41,329 Executive Di $42,380 $43,317 2024
Public Facilities For The City Of SC$43,516 President $74,700 $76,328 2023
Oasis Christian Community Development Co IN$44,206 President And Executive Director $70,577 $70,807 2024
Mercy Housing California Family CO$45,517 President $22,009 $20,077 2024
Ecotech Vision Foundation FL$27,000 Executive Director $6,250 $5,586 2024
Tag Community Ventures PA$25,000 Executive Di $83,489 $81,547 2023
Madrone Community Development Foundation CA$48,054 President $33,750 $27,725 2024
Corryville Community Development OH$48,782 Executive Director (Until 3/31/23) $104,977 $108,902 2023
Business Resource And Investment Service NY$50,081 Executive Director $134,848 $115,924 2024
Pedro Bay Benefits Corporation Inc AK$52,061 Executive Di $38,880 $35,363 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted0th

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 (Beth Sedberry) 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 17 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,200 is reasonable (approximately the 6th 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.