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PeerBasis
Compensation Comparability Determination

Etowah Community Food Bank Inc

Executive Director / CEO

EIN 630843618
AL · NTEE K31Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marie Johnson, Executive Director / CEO ($10,400) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marie Johnson — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$966 total compensation of comparable organizations → $124,727 $10,400
$4,54810th
$17,23125th
$26,353Median
$44,85275th
$58,71190th
$10,400This org · 25th
p10$4,548
p25$17,231
p50$26,353
p75$44,852
p90$58,711
$10,400

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 AL 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
His Supper Table WA$134,887 Trustee $1,200 $966 2024
Red Door Food Pantry Inc GA$135,932 Executive Dir. $38,686 $34,972 2024
Grace Community Food Pantry PA$113,155 Executive Di $59,614 $52,072 2025
Junction City Local Aid OR$147,846 Pantry Coordinator $28,444 $24,450 2023
Community Resource Tr OR$105,012 Executive Director $149,385 $124,727 2024
Richmond Food Shelf And Thrift Store Inc VT$154,160 Executive Director $42,482 $38,444 2024
Community Cares Inc MN$99,792 Board Member $4,985 $4,559 2023
Why Not Ministries TN$159,692 President $10,271 $9,993 2023
San Lorenzo Family Help Center CA$97,343 Executive Dir. $58,217 $46,532 2023
Project Share Of Wadena Inc MN$94,140 Executive Di $4,960 $4,537 2023
Bloomer Area Food Pantry Inc WI$166,536 Director $20,920 $19,643 2024
The Lords Cupboard Community Pantry IA$169,482 Executive Di $22,193 $21,847 2024
Food Bank Of The Rockies Endowment Fund CO$88,113 Director $31,834 $28,255 2023
North Dearborn Pantry Inc IN$179,282 Operations $22,258 $21,103 2024
Athens Area Emergency Food Bank Inc GA$182,787 Director $47,589 $44,292 2023
Porch-durham NC$183,371 Executive Director $70,344 $65,349 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL cost of living and 2023 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 AL 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted25th

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 (Marie Johnson) 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 16 similarly situated organizations (Same NTEE sector (K31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,400 is reasonable (approximately the 25th 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.