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PeerBasis
Compensation Comparability Determination

Tennessee County Clerks Organ Donor

Executive Director / CEO

EIN 621614087
TN · NTEE E65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sharon Pakis - Executive D, Executive Director / CEO ($10,000) against every comparable organization that fit the selection criteria — 1234 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sharon Pakis - Executive D — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,234 organizations qualified on sector, size, and geography 1,234 within the band form the benchmarked peer set.

Distribution of comparable compensation

$81 total compensation of comparable organizations → $3,114,563 $10,000
$13,37110th
$32,32925th
$55,772Median
$81,78075th
$122,20190th
$10,000This org · 7th
p10$13,371
p25$32,329
p50$55,772
p75$81,780
p90$122,201
$10,000

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
Happy Camp Volunteer Ambulance Service Inc CA$361,572 Ems Manager $48,927 $41,380 2023
Care Pregnancy Center Of Tulare CA$361,615 Executive Dir. $67,167 $55,177 2024
Howard County Pregnancy Center MD$361,723 Operations Director $66,223 $58,900 2024
Easter Seals Southwest Florida FL$361,813 President & Ceo $15,453 $13,811 2024
Better Health Of Cumberland County Inc NC$361,831 Executive Director $70,403 $67,422 2025
Laurel Pregnancy Center Inc MD$361,253 Executive Director $42,232 $38,671 2023
Chandler Care Center AZ$361,139 Exec Director $39,681 $37,378 2023
Scch Fitness Center Inc IN$361,128 Director $51,750 $53,452 2023
The Transcend Foundation Inc MI$361,083 Secretary $125,875 $127,254 2023
Loving Arms - A Crisis Pregnancy Center IL$362,218 Executive Director $58,588 $56,416 2023
Ssm Audrain Health Care Inc MO$362,355 Director, President/ceo Of Ssm Health $3,002,313 $3,114,563 2023
Jackson First Alert SC$360,358 Director $46,658 $46,308 2024
Confluence Public Health Alliance MT$362,814 Executive Director $93,960 $96,356 2024
The Bridge To Life Inc NY$362,931 Executive Director $86,349 $74,231 2024
Chestnut Health Qalicb Inc IL$362,950 Chair Of The Board $138,688 $129,713 2024
Options For Women East MN$363,109 Executive Director $76,498 $74,036 2023
Parkinson's Body And Mind Inc CT$359,945 Executive Director $118,917 $106,074 2024
Obcc Othello Qalicb WA$363,286 President $31,941 $27,206 2024
Healthy Community Coalition ME$359,679 Former President $50,167 $47,790 2024
Carefirst Carolina Foundation SC$359,527 Foundation D $10,500 $10,729 2023
Tender Care Pregnancy PA$359,369 Executive Di $56,336 $55,026 2023
Kentucky Health Departments Assn KY$363,838 Executive Director $82,308 $86,612 2023
Arkansas Community Health Worker Associa AR$359,300 Executive Dir. $100,947 $107,949 2024
Mend Medical Services Inc OK$359,144 Executive Director $53,500 $57,700 2023
Eden Emergency Squad Inc NY$364,106 Als Captain $14,682 $12,622 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted5th

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 (Sharon Pakis - Executive D) 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 1234 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,000 is reasonable (approximately the 7th 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.