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PeerBasis
Compensation Comparability Determination

One Tennessee

Executive Director / CEO

EIN 831487663
TN · NTEE N19
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Liesa Jenkins, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 1348 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

1,348 organizations qualified on sector, size, and geography 1,348 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $187,149 $90,000
$2,93710th
$9,52925th
$27,767Median
$55,31275th
$75,06190th
$90,000This org · 95th
p10$2,937
p25$9,529
p50$27,767
p75$55,312
p90$75,061
$90,000

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
Girls Hockey Of Arizona AZ$295,937 President $12,637 $11,562 2024
Northwest Girls Softball-fastpitch NV$296,044 Director $57,646 $56,596 2023
Nami Lehigh Valley PA$295,595 Executive Director $59,922 $58,528 2023
Los Angeles Organization Of Ultimate CA$296,168 Vice President (Until 11/30/23) $15,178 $12,837 2023
Scottish Hills Recreational Club NC$296,251 President $580 $587 2023
Downtown San Diego Public Spaces CA$296,290 President And Ceo $8,270 $6,794 2024
Baseball Beyond Borders WA$295,436 President $7,500 $6,388 2024
Grind Baseball CA$295,389 President & Ceo $28,356 $23,294 2024
Five Star Volleyball Club Inc CO$296,416 President $42,140 $39,577 2023
Beyond Cheer Athletics Inc NY$295,286 Secretary $4,710 $4,049 2024
Winchester Arms Collectors Association FL$295,273 President $21,387 $19,679 2023
Kids Golf Foundation Of Illinois IL$296,524 Fund Manager $73,658 $70,927 2023
Harmonie Singing Society PA$296,714 Treasurer $8,710 $8,263 2024
Samson Dubina Educational Table Tennis Academy Inc OH$294,979 Ceo $15,000 $15,561 2023
Cortland Regional Sports Council Inc NY$294,969 Executive Direc $65,360 $56,188 2024
Parkinsons Dynamics AL$296,799 President $54,995 $56,523 2024
Uil Region Xv Music Executive Committee TX$296,921 Executive Sec. $40,596 $38,633 2024
Nyc Pioneer Club Inc NY$297,094 Executive Director $41,666 $36,877 2023
Dekalb County United Academy IL$294,587 President $26,255 $24,556 2024
Pridefest WA$294,584 Executive Director $54,375 $46,314 2024
People Cycle Inc VA$297,237 Executive Di $45,011 $41,346 2024
Chappaquiddick Community Center MA$294,454 Executive Director/director $46,810 $40,018 2024
Powerhouse Sports Corporation IL$297,329 President $17,000 $16,369 2023
Recreation Unlimited CA$297,394 President $74,025 $60,811 2024
Black Watch Soccer Club Inc NY$297,441 Presidentceo $79,998 $68,772 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 default95th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted94th

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 (Liesa Jenkins) 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 1348 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 95th 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.