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PeerBasis
Compensation Comparability Determination

Texas Fallen Officer Foundation

Executive Director / CEO

EIN 813415897
TX · NTEE T11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Demetrick Pennie, Executive Director / CEO ($50,805) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Demetrick Pennie — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$344 total compensation of comparable organizations → $507,030 $50,805
$9,56910th
$20,79325th
$34,362Median
$62,07175th
$101,82290th
$50,805This org · 71st
p10$9,569
p25$20,793
p50$34,362
p75$62,071
p90$101,822
$50,805

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
Toulouse Commercial Inc LA$388,480 Secretary $11,380 $12,527 2024
United Way Of Lincoln And Lancaster NE$379,956 Executive Director $19,636 $20,569 2025
The Hoffer Family Foundation AZ$400,217 President $11,071 $10,644 2024
Pearlstone Family Fund Inc MD$400,400 President & Public Dir. Until 07/24 $30,197 $28,223 2024
Roy Maas' Youth Alternatives Foundation TX$405,649 Chief Executive Officer $8,822 $9,083 2023
Alliance Initiatives Fund Inc IN$367,694 President & Ceo Cfa $13,510 $14,663 2023
Pipkin Charitable Foundation CA$366,135 Board Member $34,044 $30,256 2023
California Foundation For Commerce CA$365,791 President $78,818 $68,038 2024
Barnett Family Support Foundation MI$359,690 Treasurer $25,219 $26,791 2023
Mental Health Association In Essex NY$359,306 Executive Director $10,000 $9,300 2023
Providence Benedictine Nursing Center OR$358,837 Executive Director $38,780 $37,065 2023
Make-a-wish Foundation Guam GU$416,583 President Ceo $72,931 $72,931 2024
Bethany Manor Foundation Inc IA$355,620 Ceo $8,128 $8,897 2024
Peggy & John Garson Family Foundation OH$425,359 Treasurer Thru 10/6/2022 $40,331 $43,964 2023
Powerquest Worldwide Ltd NC$426,209 President $85,000 $90,394 2023
Nalc Disaster Relief Foundation DC$347,720 President $37,805 $32,310 2025
Katzman Family Support Foundation MI$344,290 Treasurer $26,189 $27,023 2024
Camphill Soltane Foundation PA$344,082 President $19,932 $20,458 2023
The Israel & Sylvia Goldberg Family AL$434,176 Secretary $8,500 $9,180 2024
Gray Family Foundation OR$435,106 Asst Treasurer/asst Secretary $85,232 $79,127 2024
Oakleaf Endowment Trust For MN$436,736 Chair $115,676 $114,265 2024
Casa Esperanza Endowment Foundation NM$445,205 Executive Di $53,041 $57,031 2024
St John's Community Services Foundation DC$329,005 President & Ceo $87,229 $76,522 2024
River Valley Charter School Foundation MA$446,702 Committee Member $15,327 $13,414 2025
Dane County Multi-agency Center Inc WI$450,061 Co-president $33,572 $35,050 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 default71st
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted90th
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 (Demetrick Pennie) 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 63 similarly situated organizations (Same NTEE sector (T11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,805 is reasonable (approximately the 71st 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.