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PeerBasis
Compensation Comparability Determination

We Lead

Executive Director / CEO

EIN 205079781
IA · NTEE S30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kenneth Brooks, Executive Director / CEO ($78,125) against every comparable organization that fit the selection criteria — 115 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

115 organizations qualified on sector, size, and geography 115 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,075 total compensation of comparable organizations → $192,736 $78,125
$11,96010th
$32,99325th
$59,429Median
$76,57975th
$96,77690th
$78,125This org · 75th
p10$11,960
p25$32,993
p50$59,429
p75$76,579
p90$96,776
$78,125

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 IA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Elevate Edgerton IncKS $220,011$135,977 990
Downtown Janesville IncWI $221,656$71,077 990
Norfolk Innovation CorridorVA $221,725$17,637 990
Inner City Green Team Economic And Enviromental DevelopmentNY $217,956$82,528 990
Lincoln County Economic Dev FoundationKS $223,067$62,130 990
Economic Development Partnership Of WrigMN $223,376$62,322 990
Betamore IncMD $217,026$68,128 990
Bay Area Women Coalition IncAL $217,019$53,280 990
Columbus Compact CorporationOH $213,718$78,256 990
Boonslick Community DevelopmentMO $213,628$87,346 990
Business & Education Network IncKY $227,365$13,232 990
Johnson County Economic Development CorpMO $229,565$86,003 990
Elwood Community Development CorporationIN $210,909$6,835 990
Gateway South Innovation DistrictMO $209,054$63,485 990
Northwest Wisconsin EconomicWI $208,540$42,285 990
Old Town Commercial AssociationMI $208,424$62,507 990
Common Wealth IncOH $208,039$33,564 990
Sector67 IncWI $233,249$35,351 990
Stanly County Convention And Vistiors Bureau IncNC $206,625$46,866 990
St Mary's County CommunityMD $234,480$42,692 990
Montana West Economic DevelopmentMT $205,356$11,112 990
Creative Portland CorporationME $236,053$29,121 990
Santa Cruz WorksCA $236,447$66,245 990
Crazy Love AfricaCO $203,713$9,918 990
Economic Development Professionals AssociationSD $236,950$2,075 990

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 IA 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 default75th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted62nd

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 (Kenneth Brooks) 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 115 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,125 is reasonable (approximately the 75th 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). 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.