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PeerBasis
Compensation Comparability Determination

Maryland Diaper Bank

Executive Director / CEO

EIN 832907349
MD · NTEE P40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shelly Tucker, Executive Director / CEO ($6,750) against every comparable organization that fit the selection criteria — 167 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Shelly Tucker — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

167 organizations qualified on sector, size, and geography 167 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,073 total compensation of comparable organizations → $138,544 $6,750
$18,00510th
$31,56225th
$51,014Median
$65,57375th
$86,04490th
$6,750This org · 2nd
p10$18,005
p25$31,562
p50$51,014
p75$65,573
p90$86,044
$6,750

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 MD 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
Families Of Character CO$253,012 Ceo $98,280 $97,908 2024
Quakerdale IA$254,183 Executive Director $42,009 $47,788 2024
Chalfonte Foundation MI$254,444 Ceo/president $24,000 $25,736 2024
December 5th Fund MO$255,064 President And Executive Director $64,423 $72,985 2023
Birth To Five Incorporated IN$249,916 Executive Director $38,483 $43,408 2023
National Parents Organization Inc MA$256,249 Director Of Operations $101,676 $94,925 2024
Love Moves Us Inc IL$256,754 President Ceo $78,726 $80,410 2024
Fathers Making Progress Inc WI$256,774 President/founder $57,500 $64,232 2023
On Your Feet Foundation IL$246,748 Executive Di $25,833 $26,386 2024
Healing Thine Hearts Ministries TX$246,148 President $11,701 $12,160 2024
Friends Of Madison Youth Inc CT$246,110 Executive Director $64,514 $64,701 2023
Marys Choice Rva VA$245,556 President $65,500 $65,706 2024
Salaam Cultural Center MN$260,692 Executive Director $47,000 $48,250 2024
Nicholtown Child And Family Collaborative SC$260,743 Executive Director $61,023 $66,140 2024
Woodbury Life Resource Center MN$261,363 Executive Director $54,398 $57,494 2023
Sunrise Community Outreach Center Inc CA$262,498 Executive Director $57,647 $51,716 2024
Of Home Family And Future Inc NY$242,973 Executive Dir. $125,000 $120,818 2023
First Choice Pregnancy Services MN$242,966 Exec. Direct $60,000 $61,596 2024
Housing Equity & Advocacy Resource Team CA$242,815 President $56,405 $52,097 2023
Rainbow Family Inc CA$241,277 Cfo $15,300 $13,726 2024
Two Lives Changed TX$264,522 Executive Director $14,184 $14,741 2024
Pregnancy Support Center NC$264,601 Executive Dir. $42,998 $47,522 2023
Cultivating Culturally Competent Clinicians Inc CA$240,573 Officer $34,014 $31,416 2023
Iron Bell Ministries Inc KY$238,706 Director/ministry Director $40,545 $46,593 2023
Urban Neighborhood Educational Technology For You Inc NY$238,665 Executive Director $70,000 $65,717 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2023 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 MD 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted2nd

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 (Shelly Tucker) 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 167 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,750 is reasonable (approximately the 2nd 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.