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PeerBasis
Compensation Comparability Determination

Spoon River Partnership For Economic Development

Executive Director / CEO

EIN 050633175
IL · NTEE S31
FY ending 2025-06-30
June 13, 2026

This analysis benchmarks the total compensation of Michelle Spiva, Executive Director / CEO ($60,408) against every comparable organization that fit the selection criteria — 91 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

91 organizations qualified on sector, size, and geography 91 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,222 total compensation of comparable organizations → $250,631 $60,408
$9,97510th
$37,28525th
$70,327Median
$107,94675th
$142,55690th
$60,408This org · 45th
p10$9,975
p25$37,285
p50$70,327
p75$107,946
p90$142,556
$60,408

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 IL 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
Building Community Value MI$386,387 Director $100,000 $107,767 2024
Carrollton Area Convention And GA$389,873 Executive Di $18,162 $19,067 2024
Anaconda Local Development Corporation MT$391,121 Former Executive Director $82,500 $92,851 2024
Black Dollar Days Task Force WA$380,149 Executive Dir. $36,400 $34,026 2024
Boston Farms Community Land Trust Inc MA$374,952 Clerk $89,071 $89,565 2022
Maya Economic Development Corporation NE$371,950 Ceo/director $1,057 $1,222 2023
Craft3 Future Fund OR$405,349 President $31,950 $31,894 2023
West Broadway Business And Area Coalition MN$406,331 Executive Director $93,521 $96,483 2024
District 6 Planning Council MN$365,848 Executive Director $92,872 $95,813 2024
Borderplex Bi-national Economic TX$365,089 Ceo $13,770 $14,381 2024
Yonkers South Broadway District Management Association Inc NY$411,834 Executive Director $81,304 $78,973 2023
Waipahu Community Association HI$411,945 Executive Dir. $50,000 $46,739 2024
The Peoples Place Inc CT$412,013 Executive Director $50,769 $49,700 2024
Rolland Curtis Commercial Qalicb Inc CA$413,513 President $29,689 $26,767 2024
Tacony Community Development Corpor PA$414,614 Interim Executive Director $55,846 $58,147 2024
Burlington Community Development Corp VT$415,198 President $19,449 $21,042 2023
Redec Relending Corporation NY$357,766 President $9,491 $8,954 2024
Chico Economic Planning Corporation CA$417,941 Executive Director $104,004 $96,536 2023
Forward Foundation Inc WI$356,970 President (Until 3/1/24) $6,011 $6,385 2025
Menomonee Valley Partners Inc WI$420,413 Executive Director $105,614 $118,563 2023
Okmulgee Area Development Corp OK$354,623 Former Exec Dir $25,600 $29,431 2024
The Experience Community Development Corp CA$353,065 Crawford, Director $51,624 $46,543 2024
Downtown Pkb Inc WV$423,548 Executive Di $66,121 $74,748 2024
Havenwoods Neighborhood Partnership Inc WI$349,541 Executive Director $86,084 $96,639 2023
Stockyards Preservation Foundation Of Fort Worth TX$349,457 Secretary & Treasurer $6,000 $6,267 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default45th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted32nd

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 (Michelle Spiva) 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 91 similarly situated organizations (Same NTEE sector (S31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,408 is reasonable (approximately the 45th 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.