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PeerBasis
Compensation Comparability Determination

Joe Beretta Foundation

Executive Director / CEO

EIN 813849103
TN · NTEE G198
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Shepherd, Executive Director / CEO ($62,391) against every comparable organization that fit the selection criteria — 330 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

330 organizations qualified on sector, size, and geography 330 within the band form the benchmarked peer set.

Distribution of comparable compensation

$714 total compensation of comparable organizations → $317,864 $62,391
$14,18210th
$29,39725th
$55,301Median
$76,31375th
$98,33490th
$62,391This org · 56th
p10$14,182
p25$29,397
p50$55,301
p75$76,313
p90$98,334
$62,391

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
5 Under 40 Foundation Corp NY$271,985 President $46,154 $40,849 2023
Lymphangiomatosis & Gorhams Disease Alliance Inc FL$271,042 Executive Director $35,930 $32,111 2024
Tatton Brown Rahman Syndrome Community Inc NY$270,669 Executive Director $78,930 $67,853 2024
Down Syndrome Association Of VA$273,601 Executive Director $48,359 $44,421 2024
Childrens Oncology Camping Association Intl AL$274,478 Executive Director $50,000 $52,907 2023
Gaucher Community Alliance PA$268,783 Co-president $56,125 $54,820 2023
Illinois Spina Bifida Association IL$268,679 Executive Director $88,556 $85,272 2023
Empowering Epilepsy OH$268,660 Executive Dir. $72,685 $73,239 2024
Theos Village The Tbck Foundation PA$268,612 President Secretary $15,000 $14,651 2023
Gina Quesenberry Breast Cancer ID$275,475 Executive Dir. $75,000 $75,903 2024
The Lung Transplant Foundation NC$268,002 Executive Director $123,869 $121,763 2024
Hope Happens Inc MO$267,866 Dir. Of Marketing & Commun $37,421 $37,706 2024
Biomedical Research Institute Of NJ$267,661 Key Employee $50,035 $42,500 2024
The Whole Spectrum Autism Foundation NJ$276,577 Ceo $8,640 $7,339 2024
Epilepsy Foundation Of Wisconsin Inc WI$267,012 Executive Dir. $68,238 $67,798 2024
Act For Multiple Sclerosis CA$266,890 Executive Di $62,400 $51,261 2024
Community Center For The Blind CA$276,926 Exec Director $75,246 $63,640 2023
Spina Bifida Association Of Greater MA$276,967 Executive Director $75,070 $64,177 2024
Heartbeat International Foundation Inc FL$266,644 Executive Director $100,000 $89,372 2024
The Autism Society Of Hawaii HI$266,429 Executive Director $62,251 $54,589 2023
The Barry L Joyce Cancer Support Fund Inc NC$277,491 Executive Director $91,023 $92,119 2023
Hope For Children Research Found NJ$266,013 Director $92,503 $78,572 2024
Wylder Nation Foundation AZ$277,661 President/treasurer $79,600 $74,980 2023
Light Collective Inc OR$278,002 President $85,680 $77,932 2023
All In For Miller Inc GA$265,432 Treasurer $36,000 $34,436 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 default56th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted50th

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 (David Shepherd) 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 330 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,391 is reasonable (approximately the 56th 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.