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PeerBasis
Compensation Comparability Determination

The Community Development Society

Executive Director / CEO

EIN 237074712
MO · NTEE S20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammy Baxter, Executive Director / CEO ($84,587) against every comparable organization that fit the selection criteria — 209 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

209 organizations qualified on sector, size, and geography 209 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,720 total compensation of comparable organizations → $158,641 $84,587
$13,89410th
$30,46525th
$51,544Median
$72,50875th
$90,98190th
$84,587This org · 84th
p10$13,894
p25$30,465
p50$51,544
p75$72,508
p90$90,981
$84,587

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 MO 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
Faith Coalition For The Common IL$196,683 Executive Di $87,917 $81,605 2024
Jeffersonville Main Street Inc IN$196,383 Executive Director $76,135 $75,805 2024
Centro Nazareno De Compasion Agape Inc MN$195,549 Principal $37,837 $34,390 2025
Chicago Housing Consulting Services Inc IL$195,510 Director $45,067 $41,832 2024
The Mindful Group Inc WI$200,000 Director $20,000 $19,721 2024
Three Squares Main Street Jp Inc MA$200,480 Executive Director $75,445 $65,900 2023
New Consensus DC$200,567 Executive Director $179,707 $153,289 2023
Loiter OH$200,696 Cofounder $26,884 $28,813 2022
Jacksonville Main Street IL$193,806 Executive Director $36,984 $35,343 2023
Southeast Fairfax Development Corp VA$201,486 Executive Dir. $116,143 $105,878 2024
Schenectady Greenmarket Inc NY$193,489 Executive Director $29,120 $25,578 2023
Downtown Gadsden Inc AL$201,684 Executive Director $82,885 $87,040 2023
Hammonton Revitalization Corporation NJ$201,722 Director $46,687 $40,518 2023
Pan American Concerned Citizens Action League Inc NJ$202,484 Executive Director $84,618 $71,331 2024
Alliance Area Development OH$192,411 President $84,653 $84,653 2024
Village Of Wauwatosa Business Impro WI$191,615 Executive Director $82,500 $83,751 2023
Delta Foundation Inc MS$203,948 Chariman & President $37,954 $41,089 2023
The Macatawa Resource Center MI$203,954 Executive Dir. $33,277 $32,429 2024
Friends Of Panthertown Inc NC$204,230 Executive Di $53,869 $54,104 2023
Savannah Waterfront Association GA$204,437 Executive Di $116,600 $113,961 2023
Main Street Gardnerville NV$190,314 Executive Director $62,708 $61,099 2023
A Greater Good IN$204,813 President $35,366 $36,253 2023
The Camden Collective MN$205,418 Executive Director $60,238 $56,198 2024
Peak Literacy Inc FL$205,439 Executive Director $67,319 $59,709 2024
East Village Community NY$189,528 Executive Director $81,163 $69,245 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default84th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted79th

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 (Tammy Baxter) 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 209 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,587 is reasonable (approximately the 84th 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.