Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Main Street Gettysburg Inc

Executive Director / CEO

EIN 232595192
PA · NTEE S200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jill Sellers, Executive Director / CEO ($80,822) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,251 total compensation of comparable organizations → $132,624 $80,822
$13,89110th
$27,72925th
$47,825Median
$73,12975th
$90,94690th
$80,822This org · 80th
p10$13,891
p25$27,729
p50$47,825
p75$73,129
p90$90,946
$80,822

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

OrganizationStateTotal revenueTotal compSource
Haverford Partnership For EconomicPA $282,424$47,825 990
Erie TogetherPA $280,307$91,577 990
Wayne County Family CenterPA $301,055$52,603 990
Mount Washington CommunityPA $301,486$35,000 990
Sgr FoundationPA $301,908$15,000 990
Centro Lancaster LtdPA $258,455$10,251 990
World Servants IncPA $326,260$90,000 990
Flourish Beaver CountyPA $245,476$132,624 990
African American Chamber Of Commerce Of Western PaPA $231,278$64,084 990
Dimplez 4 Dayz IncorporatedPA $355,232$79,274 990
Disability Pride Philadelphia IncPA $359,480$13,152 990
East Passyunk Avenue Business Improvement DistrictPA $379,868$31,731 990
Centro Nueva CreacionPA $391,102$46,370 990
Shenango Valley Enterprise ZonePA $418,788$23,726 990
Latino Hispanic American Community CenterPA $431,112$66,983 990

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 PA 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 default80th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted67th

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 (Jill Sellers) 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 15 similarly situated organizations (Same NTEE sector (S20) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,822 is reasonable (approximately the 80th 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.