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PeerBasis
Compensation Comparability Determination

Sme Preservation Fund

Executive Director / CEO

EIN 823879320
TN · NTEE S11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ryan Walker, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,226 total compensation of comparable organizations → $102,859 $24,000
$5,27010th
$18,03625th
$44,143Median
$63,09075th
$79,03590th
$24,000This org · 39th
p10$5,270
p25$18,036
p50$44,143
p75$63,090
p90$79,035
$24,000

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
Acvb Foundation Inc GA$222,034 President & Ceo $46,147 $44,143 2024
Bbb Of Central Arizona Foundation AZ$282,163 Secretary $112,422 $102,859 2024
Tulsa Town Hall Endowment Inc OK$283,132 Executive Dir. $61,350 $62,612 2025
Fort Worth Chamber Development TX$283,720 Chamber President & Ceo, P $23,937 $22,780 2024
Pittsburgh Metropolitan Area PA$284,671 Executive Di $81,397 $79,504 2023
Two Harbors Area Food Shelf MN$286,289 Executive Director $69,927 $67,675 2023
Nareit Foundation DC$290,348 President $68,663 $57,322 2024
Community Foundation Of The Ozarks Stock Trust MO$203,994 Director/president & Ceo End 02/24 $37,216 $37,500 2024
The Foundation Of The Women NY$294,080 President & $18,278 $15,713 2024
Leap Foundation Inc MI$198,762 President & Ceo $54,838 $53,848 2024
Huntingburg Event & Community Center Inc IN$194,942 Executive Director $23,716 $23,793 2024
Remre Inc OK$189,567 Ceo (Beginning 8/2024) $5,586 $5,852 2024
Gleaners Distribution Corporation MI$189,024 President $3,191 $3,226 2023
Roebuck Ymca Collaborative Qalicb Inc AL$308,925 President $27,602 $28,369 2024
Karl Perl Charitable Trust IL$314,900 Trustee $80,133 $77,161 2023
Kaps Foundation OK$173,783 Tcf Cl Director $82,930 $86,875 2024
Ujf Holdings Corp CA$325,986 Ceo (Current) $18,548 $15,687 2023
Decoursey Properties TX$166,306 President & Ceo $47,205 $46,249 2023
Highland Community Associationinc MD$341,244 Executive Di $71,470 $63,567 2024
World Tang Soo Do Foundation NC$351,447 Coo/chief Of Staff $4,150 $4,079 2024
National Association Of Elementary VA$353,924 President $51,268 $48,484 2023
Charlestown Benevolent Care MD$355,905 President $22,889 $20,358 2024
Kansas City Regional Destination Develop MO$369,744 President And Ceo $5,086 $5,125 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 default39th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted4th

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 (Ryan Walker) 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 23 similarly situated organizations (Same NTEE sector (S11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 39th 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.