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 Medina Inc

Executive Director / CEO

EIN 261802645
OH · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of George Sam, Executive Director / CEO ($68,377) against every comparable organization that fit the selection criteria — 309 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

309 organizations qualified on sector, size, and geography 309 within the band form the benchmarked peer set.

Distribution of comparable compensation

$576 total compensation of comparable organizations → $235,496 $68,377
$17,76310th
$34,32725th
$60,356Median
$77,05775th
$104,71690th
$68,377This org · 63rd
p10$17,763
p25$34,327
p50$60,356
p75$77,057
p90$104,716
$68,377

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 OH 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
Warroad Community Development MN$330,238 President/ceo $86,353 $80,561 2024
Kingsbridge District Management Association Inc NY$330,509 Exec Director $40,365 $34,438 2024
The Pest Management Foundation Inc VA$328,040 Ceo Npma $37,002 $34,728 2023
West End Revitalization Association NC$327,896 Co-founder Director $37,450 $37,614 2023
Dekalb Co Senior Citizens Council Inc MO$331,745 Administrator $29,861 $29,861 2024
Northend Rise Inc FL$327,715 Executive Director (Former) $152,690 $139,430 2023
Blues To Green Inc MA$327,638 Executive Di $59,208 $50,234 2024
Sustaining Way SC$332,175 Executive Di $77,258 $76,097 2024
Tappahannock Main Street VA$327,098 Executive Director $66,900 $62,789 2023
Masters Of Coin AZ$333,005 Presceo $43,003 $39,047 2024
Extreme Community Makeover CO$333,208 Executive Director $86,241 $78,076 2024
World Servants Inc PA$326,260 Executive Di $90,000 $84,738 2024
Concerned Communities For America Inc DC$333,333 Ceo $75,000 $63,974 2023
Fulton Economic Development Corp IN$325,896 Executive Director $82,355 $81,998 2024
Homsite Fund Inc NY$333,879 Director $19,020 $16,227 2024
Downtown Statesville Development NC$334,303 Executive Dir. $63,839 $62,279 2024
Capital Area Health Alliance MI$325,169 Executive Di $107,540 $104,800 2024
Hellgate Management Corporation NY$334,528 President $70,634 $62,042 2023
Rochester Hope Inc NY$334,931 Executive Director $24,279 $20,714 2024
Believe In Bristol Inc TN$324,220 Ex Dir $60,000 $58,011 2025
Uptown Parnership Incorporated CA$323,144 Executive Director $95,434 $80,103 2023
Detroit Community Solutions Inc MI$336,465 Ceo Non Voting $51,326 $50,018 2024
Dubois County Area Development Corp IN$322,485 President-co $116,244 $119,159 2023
Friends Of Georgetown DC$322,036 Executive Director $77,787 $64,448 2024
Bayside Village Business Improvement NY$322,011 Executive Dir. $38,178 $32,572 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default63rd
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted59th

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 (George Sam) 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 309 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,377 is reasonable (approximately the 63rd 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.