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PeerBasis
Compensation Comparability Determination

Northern Columbia Community And Cultural Center

Executive Director / CEO

EIN 233079237
PA · NTEE N30
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jason Spess, Executive Director / CEO ($27,728) against every comparable organization that fit the selection criteria — 37 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

Benchmarked executive: Jason Spess — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,366 total compensation of comparable organizations → $89,639 $27,728
$5,79310th
$15,54325th
$48,102Median
$66,28775th
$76,03290th
$27,728This org · 32nd
p10$5,793
p25$15,543
p50$48,102
p75$66,287
p90$76,032
$27,728

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
Community Swim Club WA$255,736 President $3,725 $3,443 2023
Frailty Myths CA$250,961 President $100,552 $89,639 2023
Northern Blair County Recreation PA$259,038 Board Member $5,768 $5,768 2024
Maine Gearshare ME$262,844 Executive Director $75,000 $75,309 2024
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $46,112 2024
Sensory Beans Inc NY$266,157 President $51,800 $46,938 2024
Orchard Hills Athletic Club MI$268,589 Manager $14,563 $15,073 2024
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $31,051 2024
Upstate Nevada Inc NV$235,553 President $2,162 $2,173 2024
Mandan Parks And Recreation Foundation ND$235,459 Manager $33,095 $36,419 2024
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $12,924 2023
Milwaukie Community Center Foundati OR$227,900 Foundation D $59,913 $55,793 2024
Heroes Movement CA$278,910 President $65,000 $57,946 2023
Iron Belle Trail Fund MI$281,814 Director $15,072 $15,600 2024
Carpinteria Skate Foundation CA$289,876 Executive Director $88,274 $78,694 2023
Piedmont Virginia Amateur Softball VA$291,127 Commissioner $15,013 $14,536 2024
Cape Community Arena Group ME$293,067 Board Member $1,360 $1,366 2024
Liminal Health And Fitness Inc GA$209,854 Secretary & $67,360 $67,917 2024
Bart J Ruggiere Adaptive VT$208,368 Executive Dir. $77,500 $78,222 2024
Vow Inc TX$203,505 President $60,000 $61,963 2023
Girls On The Run Central Virginia VA$305,047 Executive Director $28,216 $27,319 2024
A Carousel For Missoula MT$305,508 Executive Di $56,632 $63,024 2023
Harris Park Midtown Sports & Activities Center MO$197,973 Executive Director $71,750 $76,205 2024
Fayette Area Lions Den Inc PA$309,971 Executive Director $45,311 $45,311 2024
Skyline Swim Club UT$194,618 Vice President $14,000 $13,998 2025

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 default32nd
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted30th

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 (Jason Spess) 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 37 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,728 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). 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.