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PeerBasis
Compensation Comparability Determination

Corktown Community Development Fund

Executive Director / CEO

EIN 205654069
MI · NTEE S31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ronald Cooley, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$93 total compensation of comparable organizations → $154,314 $12,000
$3,32310th
$7,84525th
$21,586Median
$49,75575th
$80,41590th
$12,000This org · 32nd
p10$3,323
p25$7,845
p50$21,586
p75$49,755
p90$80,415
$12,000

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.

OrganizationStateTotal revenueTotal compSource
Grace Community Development Corporation Of FloridaFL $38,411$505 990
Sol Strauss Supporting Organization IncIN $39,305$4,322 990
Cmea The Employers Association IncMA $37,835$17,151 990
Discovering Opportunities For OutreachIL $39,795$14,287 990
East Chicago Urban EnterpriseIN $37,662$3,786 990
Pidc Development Management CorporationPA $40,000$70,689 990
The Center For Housing EconomicsWA $40,010$27,757 990
Building Inspectors AssociationWI $37,519$624 990
Columbian Volunteer Fire Department Of DorrancetonPA $40,076$447 990
Virginia Industry Foundation IncVA $40,479$21,515 990
1934 CoalitionOH $40,934$11,256 990
Inner City Redevelopment Corporation IncMS $36,544$52,333 990
Washingtonians For Public BankingWA $41,012$16,655 990
Perkup CorporationPA $36,515$3,116 990
Better Business Bureau Of ArkansasAR $41,092$42,241 990
Jackson-madison County Sports HallTN $36,379$5,296 990
Downtown Redevelopment AuthorityKY $41,329$44,113 990
Austin Commission On SportsTX $36,215$58,628 990
Arbac Properties IncLA $41,388$18,980 990
Local 560 Ibt 303 Molnar RealtyNJ $36,059$78,939 990
Public Performance Partners IncOH $36,000$18,488 990
Barnesville Community FoundationOH $41,631$2,309 990
Cornerstone Collaborative Florida IncFL $35,693$6,176 990
United Vision For Idaho IncID $42,000$139,136 990
Toledo Area Chamber FoundationOH $42,152$33,747 990

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 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 default32nd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted18th

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 (Ronald Cooley) 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 90 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 32nd 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.