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PeerBasis
Compensation Comparability Determination

Baltimore Avenue Redevelopment Corporation

Executive Director / CEO

EIN 232624278
PA · NTEE S31Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Benjamin Smallwood, Executive Director / CEO ($80,418) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Benjamin Smallwood — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $131,730 $80,418
$14,01210th
$23,23925th
$55,494Median
$85,80375th
$104,30690th
$80,418This org · 70th
p10$14,012
p25$23,239
p50$55,494
p75$85,803
p90$104,306
$80,418

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Main Street Fort Pierce Inc FL$172,200 Executive Di $107,307 $98,481 2025
Greater Austin San Antonio Corridor TX$172,168 President $131,325 $131,730 2024
Columbia Valley Housing Association Dba WA$171,894 Executive Dir. $35,538 $32,848 2023
Albia Industrial Development IA$178,441 President $107,184 $117,685 2024
Cathedral District-jax Inc FL$165,794 Ceo/presiden $93,675 $88,245 2024
Economic Development Alliance Of OH$187,785 Economic Development Direc $4,532 $4,813 2024
The Valley Center Opportunity Zone NV$161,025 President Ceo $35,000 $35,180 2024
Fredericksburg Virginia Main Street Inc VA$160,940 Interim Executive Director $35,000 $34,889 2023
Downtown West Allis Inc WI$191,279 Exec Director $57,500 $60,218 2024
Comeunity Cafe TN$156,995 Assistant $19,360 $21,009 2023
Pawtucket Foundation RI$192,116 Executive Di $108,000 $101,169 2025
Grant County Economic Developement Corporation KS$194,562 Executive Director $81,007 $90,350 2023
Visit Fort Wayne Foundation Inc IN$195,656 Executive Di $21,697 $22,944 2024
Site Readiness For Good Jobs Fund OH$195,812 Ceo $36,068 $39,439 2023
Downtown Mebane Development Corporation NC$152,611 Executive Director $38,020 $38,378 2025
Vision Together 2025 Inc PA$196,962 Executive Director $124,431 $124,431 2024
Insight Center For Community Economic Development CA$198,520 President $116,300 $103,678 2023
Agricultural Development Initiatives TN$146,233 Ceo, President, Director $85,800 $93,109 2023
Greater Texas Capital Community Finance TX$204,916 President $65,418 $65,620 2024
Cass Logansport Economic Developmen IN$143,763 Executive Di $80,501 $85,128 2024
Faith And Work Enterprises Inc MD$209,546 Exec Director $72,735 $68,189 2024
Greenline Access Capital PA$212,923 President $101,923 $104,934 2023
Jamestown Regional Entrepreneur Center ND$135,026 Key Employee $75,539 $83,127 2024
Toolbox Inc KS$215,572 Executive Director $78,745 $87,827 2023
Friends Of Historic Downtown West Branch IA$131,292 Exec Director $57,903 $63,576 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default70th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted54th

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 (Benjamin Smallwood) 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 56 similarly situated organizations (Same NTEE sector (S31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,418 is reasonable (approximately the 70th 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.