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PeerBasis
Compensation Comparability Determination

Floyd County Friends Inc

Executive Director / CEO

EIN 752593952
TX · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sherry Hacker, Executive Director / CEO ($14,842) against every comparable organization that fit the selection criteria — 193 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sherry Hacker — reported title “Key Employee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

193 organizations qualified on sector, size, and geography 193 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,821 total compensation of comparable organizations → $162,306 $14,842
$13,83810th
$31,52425th
$54,576Median
$76,80375th
$95,98190th
$14,842This org · 11th
p10$13,838
p25$31,524
p50$54,576
p75$76,803
p90$95,981
$14,842

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 TX 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
Matsu Valley Rebuild AK$187,417 President $48,397 $46,256 2024
Children And Adults Developmental Agency Programs PA$189,099 Executive Director $58,000 $57,822 2024
Independence Main Street Inc KS$189,222 Executive Di $49,033 $52,956 2024
East Village Community NY$189,528 Executive Director $81,163 $73,318 2024
Center For Participatory Change NC$184,834 Co-director $60,300 $64,126 2023
Main Street Gardnerville NV$190,314 Executive Director $62,708 $64,693 2023
Allegheny Clarion Development Corp PA$184,087 Executive Di $35,650 $36,590 2023
Missional Chaplains Incorporated MI$183,503 Executive Di $69,996 $72,225 2024
Village Of Wauwatosa Business Impro WI$191,615 Executive Director $82,500 $88,678 2023
New Entrepreneurs Opportunity Fund OH$182,506 Executive Director $42,000 $45,785 2023
Alliance Area Development OH$192,411 President $84,653 $89,633 2024
Cambio Pr Inc PR$181,250 Director $69,625 $71,682 2023
Sdhc Building Opportunities Inc CA$181,216 Interim Board Chair $73,722 $65,519 2023
Schenectady Greenmarket Inc NY$193,489 Executive Director $29,120 $27,082 2023
Barre 2000 And Beyond Inc VT$180,928 Executive Director $65,383 $65,789 2024
Jacksonville Main Street IL$193,806 Executive Director $36,984 $37,422 2023
Chicago Housing Consulting Services Inc IL$195,510 Director $45,067 $44,292 2024
Centro Nazareno De Compasion Agape Inc MN$195,549 Principal $37,837 $36,412 2025
Jeffersonville Main Street Inc IN$196,383 Executive Director $76,135 $80,264 2024
Faith Coalition For The Common IL$196,683 Executive Di $87,917 $86,406 2024
Light Economic And Development Inc TX$177,820 Secretary/tr $6,670 $6,867 2023
Lifeworks Ministries Inc IN$177,361 Executive Di $54,000 $58,610 2023
The Community Development Society MO$197,498 Executive Director $84,587 $89,563 2024
Northern Lights Building Company MN$176,435 Treasurer, Secretary $2,540 $2,509 2024
Bbb Business And Consumer Foundation ID$176,204 Ceo $89,280 $94,945 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted10th

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 (Sherry Hacker) 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 193 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,842 is reasonable (approximately the 11th 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.