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PeerBasis
Compensation Comparability Determination

Makers Collective

Executive Director / CEO

EIN 274907630
SC · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jen Moreau, Executive Director / CEO ($20,400) against every comparable organization that fit the selection criteria — 308 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

308 organizations qualified on sector, size, and geography 308 within the band form the benchmarked peer set.

Distribution of comparable compensation

$585 total compensation of comparable organizations → $239,087 $20,400
$17,57510th
$35,18425th
$61,627Median
$79,25175th
$109,14590th
$20,400This org · 11th
p10$17,575
p25$35,184
p50$61,627
p75$79,251
p90$109,145
$20,400

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 SC 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
Midtown Greenway Coalition MN$349,180 Executive Director $76,641 $72,591 2024
Main Street Deland Association Inc FL$348,394 Executive Director $48,596 $43,760 2024
Pike Township Educational Foundation IN$351,107 Executive Dir. $38,608 $38,021 2025
Booc Inc IL$352,023 Executive Director $94,576 $89,125 2024
Civic Results CO$353,127 Former Principal $100,673 $95,265 2023
Kodiak Community Support Inc AK$353,699 President 2023 $35,789 $32,798 2024
One Horizon Institute Inc KY$344,308 President And Board Chair $140,171 $144,353 2024
Main Street Gloucester Preservation VA$343,631 Executive Director $53,872 $49,860 2024
Dimplez 4 Dayz Incorporated PA$355,232 Executive Director $77,000 $75,778 2023
Columbus Organizing Project OH$355,451 Lead Organizer $78,901 $80,104 2024
The Louisiana Center Against Poverty Inc LA$356,129 Executive Director $55,530 $60,343 2023
Mount Vernon Downtown Association WA$342,231 Executive Dir. $78,678 $67,521 2024
Austin African American Business Network Nfp IL$356,485 President $55,916 $54,250 2023
Core Services Group Inc NY$357,047 Vp Of General Coun $108,776 $97,002 2023
Old Takoma Business Association Inc MD$341,440 Executive Di $101,487 $93,635 2023
Miami Childrens Initiative Inc FL$341,089 President Ceo $110,434 $102,381 2023
Rogue Valley Food System Network OR$341,087 Executive Director $88,931 $79,163 2024
Colorado Smart Cities Alliance CO$357,575 Executive Director $152,897 $140,533 2024
Virginia Park Community Investment Associates Inc MI$357,592 President $3,600 $3,562 2024
Conference Of Western Wayne MI$357,625 Executive Director $124,206 $122,887 2024
Brighton Main Streets Inc MA$340,554 Executive Director $65,005 $54,550 2025
St Jude Great Commission Community Development Cor FL$340,550 Pceo $16,322 $14,698 2024
Beloit 2020 Corporation WI$358,017 Ceo $48,000 $48,052 2024
Southern Boulevard District NY$358,177 Executive Di $82,308 $69,455 2025
Main Street Of Sterling Inc IL$358,284 Executive Di $76,850 $72,421 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted11th

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 (Jen Moreau) 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 308 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,400 is reasonable (approximately the 11th 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.