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PeerBasis
Compensation Comparability Determination

Knox Martin Foundation

Executive Director / CEO

EIN 863948612
GA · NTEE H12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecka Denise Martin, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rebecka Denise Martin — reported title “PRESIDENT/CE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,574 total compensation of comparable organizations → $212,607 $90,000
$26,44110th
$45,42825th
$56,056Median
$86,38675th
$133,34290th
$90,000This org · 77th
p10$26,441
p25$45,428
p50$56,056
p75$86,386
p90$133,342
$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 GA 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
St Louis Life Sciences Project MO$479,877 President/secretary/treasu $201,834 $212,607 2023
Dragonheart Vermont Inc VT$516,116 Former Exec Dir $30,973 $30,115 2024
Dubai Harvard Foundation For MA$447,941 Executive Director $69,603 $62,205 2023
Gootter-jensen Foundation AZ$439,555 Vice President $6,000 $5,574 2024
Light Of Day Foundation Inc NJ$538,469 Executive Director $51,000 $45,287 2023
Hereditary Neuropathy Foundation Inc NY$543,625 Executive Director $60,000 $53,922 2023
The Broach Foundation For Brain Cancer Research TX$428,451 Executive Director $52,000 $50,248 2024
Connecticut Challenge Inc CT$549,831 Ceo $193,963 $180,870 2023
The Bee Foundation PA$420,206 Executive Dir. $48,333 $46,561 2024
Jb's Keys To Dmd Inc MA$415,859 President $48,000 $41,668 2024
All Sports Foundation Inc AZ$405,009 Ceo $88,962 $82,649 2024
Foundation For Physical Medicine IL$398,965 Executive Director $27,886 $26,483 2024
The Paula Takacs Foundation For Sarcoma Research NC$578,647 Executive Director -2023 $56,625 $58,190 2023
Rock County Cancer Coalition Inc WI$388,662 Executive Di $73,148 $73,796 2024
Sky Foundation Inc MI$596,092 Executive Dir. $130,000 $129,621 2024
Tango2 Research Foundation Incorporated CT$603,857 Executive Director $96,750 $87,631 2024
Carson Leslie Foundation TX$603,892 Ch Mission Off $63,333 $61,200 2024
Emily Whitehead Foundation PA$369,089 President $12,000 $11,902 2023
Team Bright Side Inc IL$368,815 Vice President $27,000 $26,399 2023
Twist Out Cancer PA$627,434 President $66,000 $63,580 2024
Solving Kids' Cancer Inc NY$333,401 Former Exec $157,018 $137,063 2024
Asbestos Disease Awareness Organization Inc CA$332,179 President $120,000 $100,098 2024
The Ryan Anthony Foundation TX$331,591 Exec. Dir./p $48,000 $47,753 2023
Childrens Skin Disease Foundation CA$331,103 Executive Dir. $54,966 $45,850 2024
New England Parkinsons Ride NH$330,154 Executive Director $108,500 $96,780 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default77th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted69th

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 (Rebecka Denise Martin) 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 26 similarly situated organizations (Same NTEE sector (H12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 77th 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.