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PeerBasis
Compensation Comparability Determination

Three Square Plan Giving

Executive Director / CEO

EIN 843906805
NV · NTEE K11
FY ending 2025-06-30
June 13, 2026

This analysis benchmarks the total compensation of Tifani Walker, Executive Director / CEO ($26,911) against every comparable organization that fit the selection criteria — 419 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tifani Walker — reported title “PRESIDENT TH”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

419 organizations qualified on sector, size, and geography 419 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13 total compensation of comparable organizations → $474,597 $26,911
$13,25110th
$34,81125th
$56,726Median
$78,39375th
$104,04290th
$26,911This org · 20th
p10$13,251
p25$34,811
p50$56,726
p75$78,393
p90$104,042
$26,911

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 NV 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
The Connection Homeless Shelter Inc NE$471,550 Executive Director $57,137 $64,789 2023
Fort Worth Food & Wine Foundation TX$470,466 Director/executive Directo $69,615 $73,417 2023
Medina Senior Center Inc TX$472,426 Executive Director $45,213 $46,314 2024
Lamar County Food Pantry Inc TX$469,326 Executive Director $61,311 $64,659 2023
Vanburen Council For Human Services CA$468,514 Daniels $41,000 $36,254 2024
The 1017 Project OR$468,316 Executive Director $46,500 $44,220 2024
Anchor Point Food Pantry AK$474,331 Executive Dir. $5,196 $5,087 2024
The Oakland Institute CA$467,352 Executive Director $130,000 $118,348 2023
Waconia United Food Shelf MN$475,346 Executive Di $82,207 $83,181 2024
Community Bread Basket Inc WV$467,093 Program Administrator $27,366 $31,239 2023
Community Food Cupboard Inc VT$475,819 Administrator $66,888 $68,942 2024
Pickerington Food Pantry OH$466,338 Executive Di $74,420 $80,716 2024
Irvington My Brothers Keeper Inc MD$466,068 Secretary $69,648 $68,648 2023
Hope-net CA$465,680 Executive Director $61,442 $55,935 2023
Better Health Better Life Inc MD$465,583 Executive Director $67,472 $64,595 2024
Rockland Farm Alliance Inc NY$465,500 Executive Dir. $86,538 $80,077 2024
Tri-state Local Foods Inc WV$477,164 Market Direc $50,000 $55,438 2024
Value Added Ag Development Center SD$477,993 Executive Di $147,841 $167,083 2024
Sentli Center For Regenerative TX$478,628 Executive Di $45,969 $47,088 2024
Food Exploration And Discovery CA$463,277 President $87,580 $77,442 2024
Freedmen Heirs Foundation Inc MD$463,088 Executive Dir. $165,050 $158,014 2024
Joyce Uptown Foodshelf Inc MN$462,537 Director $62,271 $64,871 2023
Common Market Great Lakes Inc IL$480,264 Executive Di $47,429 $47,749 2024
Food 4 Farmers Inc VT$461,633 Executive Director $81,606 $84,112 2024
Adams County Emergency Food Bank CO$461,512 Executive Director $76,014 $76,844 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV cost of living and 2025 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 NV 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Tifani 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 13, 2026, comparing compensation against 419 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,911 is reasonable (approximately the 20th 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 13, 2026.