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PeerBasis
Compensation Comparability Determination

Huntingburg Event & Community Center Inc

Executive Director / CEO

EIN 263517034
IN · NTEE S112
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Makinze Cox, Executive Director / CEO ($23,716) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,215 total compensation of comparable organizations → $102,525 $23,716
$5,19110th
$16,68725th
$40,689Median
$61,09175th
$81,45090th
$23,716This org · 39th
p10$5,191
p25$16,687
p50$40,689
p75$61,091
p90$81,450
$23,716

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 IN 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
Leap Foundation Inc MI$198,762 President & Ceo $54,838 $53,674 2024
Remre Inc OK$189,567 Ceo (Beginning 8/2024) $5,586 $5,833 2024
Gleaners Distribution Corporation MI$189,024 President $3,191 $3,215 2023
Community Foundation Of The Ozarks Stock Trust MO$203,994 Director/president & Ceo End 02/24 $37,216 $37,378 2024
Kaps Foundation OK$173,783 Tcf Cl Director $82,930 $86,593 2024
Acvb Foundation Inc GA$222,034 President & Ceo $46,147 $44,000 2024
Decoursey Properties TX$166,306 President & Ceo $47,205 $46,099 2023
Nickel City Foundation Inc NY$164,595 Board Member $10,220 $8,757 2024
Austin Community Growth Ventures MN$151,725 Executive Director - Dca $3,941 $3,693 2024
Sme Preservation Fund TN$247,816 Secretary $24,000 $23,922 2024
1231-1235 Good Hope Road Inc DC$135,004 Chief Executive Officer $23,544 $19,592 2024
Community Property Inc WI$134,760 Director/treasurer $15,872 $15,719 2024
Bbb Of Central Arizona Foundation AZ$282,163 Secretary $112,422 $102,525 2024
Tulsa Town Hall Endowment Inc OK$283,132 Executive Dir. $61,350 $62,409 2025
Fort Worth Chamber Development TX$283,720 Chamber President & Ceo, P $23,937 $22,706 2024
Pittsburgh Metropolitan Area PA$284,671 Executive Di $81,397 $79,246 2023
Two Harbors Area Food Shelf MN$286,289 Executive Director $69,927 $67,456 2023
Nareit Foundation DC$290,348 President $68,663 $57,137 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default39th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted0th

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 (Makinze Cox) 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 18 similarly situated organizations (Same NTEE sector (S11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,716 is reasonable (approximately the 39th 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.