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PeerBasis
Compensation Comparability Determination

Marshall Area Community Services

Executive Director / CEO

EIN 205280377
MI · NTEE S80
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Sandy Moffat, Executive Director / CEO ($7,000) against every comparable organization that fit the selection criteria — 201 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sandy Moffat — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

201 organizations qualified on sector, size, and geography 201 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $201,866 $7,000
$5,05510th
$15,13025th
$29,923Median
$52,08375th
$93,69990th
$7,000This org · 12th
p10$5,055
p25$15,130
p50$29,923
p75$52,083
p90$93,699
$7,000

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 MI 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
Pedals Michigan MI$67,649 President $51,905 $53,438 2023
Community Growth Foundation CO$67,203 President $23,812 $22,121 2024
Fells Point Main Street Inc MD$68,891 Executive Dir. $13,364 $12,105 2024
Ablegamers Holding Limited WV$69,120 President $14,367 $15,071 2024
Onmain Inc OH$66,667 President/coo $42,799 $45,215 2023
Isles Properties Inc NJ$69,346 Managing Director $17,499 $15,584 2023
Downtown Branson Betterment Assoc MO$69,440 Executive Di $39,793 $43,763 2022
Pinellas Urban Properties 2 Inc FL$69,498 Interim President $20,121 $19,627 2022
Pv Grows Investment Fund Inc MA$69,724 President, Treasurer, Cler $3,343 $2,997 2023
Dawson Co Economic Development Council MT$66,093 Executive Director $28,500 $29,764 2024
Athens Housing Ventures Fund Inc GA$70,276 Former Presi $2,210 $2,216 2023
Association Forum Of Chicagoland IL$70,284 President & Ceo $29,477 $28,076 2024
Main Street Manning IA$70,570 Executive Di $11,520 $12,221 2024
Friends Of Bastrop Main Street Inc LA$65,091 Exec. Director $17,346 $18,505 2024
Kennedy Heights Community Urban Redevelopment Corporation OH$71,016 Secretary/contract Executive Director $28,307 $29,905 2023
Florida's Great Northwest FL$64,928 President & Ceo $27,444 $24,978 2024
Main Street Elkader IA$64,493 Executive Director $13,565 $14,390 2024
Gfwc - Washington State WA$71,618 Trustee $375 $317 2025
Edge For Tomorrow DE$71,729 Executive Director $113,555 $107,723 2024
Tama Toledo Area Chamber Of Commerc IA$64,262 Secretary/co $17,956 $19,048 2024
Metropolitan Housing Development Corp IL$64,250 President $50,000 $46,396 2025
1edtech Foundation FL$71,791 Ceo (President Of The Board) $30,676 $29,923 2022
Quad City Association Of Finishing IA$64,036 Executive Director $37,724 $41,200 2023
Whitetail Deer Farmers Of Ohio Inc OH$72,034 Executive Director $36,000 $38,032 2023
International Forum On Ansi-41 Standards Technology MD$72,158 Secretariat $96,000 $86,954 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2024 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 MI 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 default12th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted7th

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 (Sandy Moffat) 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 201 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,000 is reasonable (approximately the 12th 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.