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PeerBasis
Compensation Comparability Determination

Cass Logansport Economic Developmen

Executive Director / CEO

EIN 311114628
IN · NTEE S31Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bill Cuppy, Executive Director / CEO ($80,501) against every comparable organization that fit the selection criteria — 32 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: Bill Cuppy — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,270 total compensation of comparable organizations → $124,570 $80,501
$18,30910th
$32,51025th
$61,087Median
$89,31875th
$99,13390th
$80,501This org · 63rd
p10$18,309
p25$32,510
p50$61,087
p75$89,318
p90$99,133
$80,501

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
Agricultural Development Initiatives TN$146,233 Ceo, President, Director $85,800 $88,048 2023
Jamestown Regional Entrepreneur Center ND$135,026 Key Employee $75,539 $78,608 2024
Downtown Mebane Development Corporation NC$152,611 Executive Director $38,020 $36,292 2025
Friends Of Historic Downtown West Branch IA$131,292 Exec Director $57,903 $60,120 2024
Citywide Small Business Development OH$131,178 President $46,542 $46,745 2024
Comeunity Cafe TN$156,995 Assistant $19,360 $19,867 2023
The Lowry Foundation CO$129,882 Interim Ed $24,270 $22,068 2024
Charles Street Development Corp MD$128,646 Executive Director $58,500 $51,863 2024
Fredericksburg Virginia Main Street Inc VA$160,940 Interim Executive Director $35,000 $32,992 2023
The Valley Center Opportunity Zone NV$161,025 President Ceo $35,000 $33,268 2024
The Andre Sayegh Civic Association Inc NJ$125,456 Treasurer $1,500 $1,270 2024
Blackville Community Development SC$122,207 Executive Director $8,170 $8,321 2023
Cathedral District-jax Inc FL$165,794 Ceo/presiden $93,675 $83,448 2024
Go-edc Foundation Inc WI$117,428 President & Ceo $18,313 $18,136 2024
Urban Strategic Solutions CA$116,537 Ceo $120,000 $98,259 2024
Columbia Valley Housing Association Dba WA$171,894 Executive Dir. $35,538 $31,063 2023
Greater Austin San Antonio Corridor TX$172,168 President $131,325 $124,570 2024
Main Street Fort Pierce Inc FL$172,200 Executive Di $107,307 $93,127 2025
Baltimore Avenue Redevelopment Corporation PA$174,500 President $80,418 $76,047 2024
Albia Industrial Development IA$178,441 President $107,184 $111,288 2024
Economic Development Alliance Of OH$187,785 Economic Development Direc $4,532 $4,552 2024
Downtown West Allis Inc WI$191,279 Exec Director $57,500 $56,944 2024
Pawtucket Foundation RI$192,116 Executive Di $108,000 $95,670 2025
Grant County Economic Developement Corporation KS$194,562 Executive Director $81,007 $85,439 2023
Visit Fort Wayne Foundation Inc IN$195,656 Executive Di $21,697 $21,697 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 default63rd
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted47th

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 (Bill Cuppy) 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 32 similarly situated organizations (Same NTEE sector (S31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,501 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.