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PeerBasis
Compensation Comparability Determination

North Central Enterprise Inc

Executive Director / CEO

EIN 251418537
PA · NTEE S300
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of James Chorney, Executive Director / CEO ($9,175) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,497 total compensation of comparable organizations → $145,016 $9,175
$11,17010th
$23,96325th
$54,377Median
$73,24675th
$86,22990th
$9,175This org · 4th
p10$11,170
p25$23,963
p50$54,377
p75$73,246
p90$86,229
$9,175

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
Lincoln County Economic WA$154,537 Executive Director $64,043 $54,408 2025
Piedmont Triad Film Commission NC$153,193 Executive Director $84,498 $85,039 2024
Community Sustainability Enterprise Inc GA$161,800 Executive Director $72,645 $73,246 2023
Grundy Livingston Kankakee IL$162,110 Executive Di $74,849 $71,673 2024
Richfield Tourism Promotion Board Inc MN$162,171 Executive Director $56,500 $54,377 2024
The Foundation Of The Economic PA$149,605 President $23,734 $23,053 2024
Forward Brunswick Inc GA$164,154 Executive Director $80,500 $78,837 2024
Vermillion Cultural Association SD$164,175 Executive Director $34,002 $36,550 2024
Sky City Initiative Inc TN$147,097 Executive Director $48,936 $51,581 2023
Rolla Regional Economic Commission MO$145,282 Executive Dir. $34,500 $36,642 2023
Wv Coalition For Technology Based WV$145,078 Chair/executive Director Part Year $78,500 $82,786 2024
North Sioux City Economic SD$144,857 Executive Director $92,288 $102,135 2023
Bricker Price Block Restoration Corporation IA$169,197 Executive Director $63,423 $67,638 2024
Delaware Community Development Corporati DE$169,911 Executive Director $76,287 $74,904 2023
Mexicantown Community Development Corp MI$141,691 Executive Director $5,334 $5,363 2024
Advance Shullsburg Inc WI$141,601 Director $10,633 $10,816 2024
Development Research Corporation OH$141,374 President & Ceo $44,158 $46,900 2023
Downtown Hays Development Corporation KS$171,029 Executive Director $63,414 $68,699 2023
Pickaway County Visitors Bureau OH$140,099 Executive Di $41,677 $44,265 2023
Maslow Development Inc CA$139,467 Executive Director $93,750 $81,178 2023
Circular Philadelphia PA$173,164 Board Member $38,556 $38,556 2023
Retail Advancement Fund VA$175,000 President/ceo $21,211 $19,947 2024
Southeastern Vermont Economic VT$176,768 Executive Director $4,455 $4,497 2023
The Greater Wilkes-barre Development PA$134,703 President/ceo $11,279 $10,955 2024
California Urban Partnership CA$178,480 President & Ceo $82,000 $71,004 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted70th

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 (James Chorney) 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 77 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,175 is reasonable (approximately the 4th 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.