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PeerBasis
Compensation Comparability Determination

Lincoln County Economic

Executive Director / CEO

EIN 204994743
WA · NTEE S300
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra Mathis, Executive Director / CEO ($64,043) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,293 total compensation of comparable organizations → $170,696 $64,043
$12,99210th
$26,51125th
$63,459Median
$86,65075th
$101,85090th
$64,043This org · 51st
p10$12,992
p25$26,511
p50$63,459
p75$86,650
p90$101,850
$64,043

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 WA 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
Piedmont Triad Film Commission NC$153,193 Executive Director $84,498 $100,099 2024
North Central Enterprise Inc PA$156,183 Executive Director $9,175 $10,800 2023
The Foundation Of The Economic PA$149,605 President $23,734 $27,136 2024
Community Sustainability Enterprise Inc GA$161,800 Executive Director $72,645 $86,217 2023
Sky City Initiative Inc TN$147,097 Executive Director $48,936 $60,715 2023
Grundy Livingston Kankakee IL$162,110 Executive Di $74,849 $84,364 2024
Richfield Tourism Promotion Board Inc MN$162,171 Executive Director $56,500 $64,007 2024
Rolla Regional Economic Commission MO$145,282 Executive Dir. $34,500 $43,131 2023
Wv Coalition For Technology Based WV$145,078 Chair/executive Director Part Year $78,500 $97,446 2024
Forward Brunswick Inc GA$164,154 Executive Director $80,500 $92,799 2024
Vermillion Cultural Association SD$164,175 Executive Director $34,002 $43,023 2024
North Sioux City Economic SD$144,857 Executive Director $92,288 $120,222 2023
Mexicantown Community Development Corp MI$141,691 Executive Director $5,334 $6,312 2024
Advance Shullsburg Inc WI$141,601 Director $10,633 $12,731 2024
Development Research Corporation OH$141,374 President & Ceo $44,158 $55,205 2023
Pickaway County Visitors Bureau OH$140,099 Executive Di $41,677 $52,103 2023
Bricker Price Block Restoration Corporation IA$169,197 Executive Director $63,423 $79,617 2024
Maslow Development Inc CA$139,467 Executive Director $93,750 $95,554 2023
Delaware Community Development Corporati DE$169,911 Executive Director $76,287 $88,168 2023
Downtown Hays Development Corporation KS$171,029 Executive Director $63,414 $80,864 2023
Circular Philadelphia PA$173,164 Board Member $38,556 $45,384 2023
The Greater Wilkes-barre Development PA$134,703 President/ceo $11,279 $12,895 2024
Retail Advancement Fund VA$175,000 President/ceo $21,211 $23,480 2024
Camba Economic Development Corporation NY$133,495 President/ceo $87,526 $93,355 2023
Opportunity Wichita Inc KS$132,579 President - Greater Wichita Partnership $28,612 $35,439 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default51st
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted28th

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 (Sandra Mathis) 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 76 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,043 is reasonable (approximately the 51st 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.