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PeerBasis
Compensation Comparability Determination

Shaker Heights Development Corporation

Executive Director / CEO

EIN 341314225
OH · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicholas Fedor, Executive Director / CEO ($89,719) against every comparable organization that fit the selection criteria — 305 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

305 organizations qualified on sector, size, and geography 305 within the band form the benchmarked peer set.

Distribution of comparable compensation

$576 total compensation of comparable organizations → $172,819 $89,719
$17,25010th
$34,22325th
$58,619Median
$76,83975th
$104,75890th
$89,719This org · 85th
p10$17,250
p25$34,223
p50$58,619
p75$76,839
p90$104,758
$89,719

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
One In A Million Inc IL$289,444 President $36,656 $35,030 2023
West Bank Business Association MN$288,979 Executive Director $30,808 $29,591 2023
Foundation For Body Mind & Spirit TX$292,958 President/ceo $35,219 $33,262 2024
Main Street Gettysburg Inc PA$287,455 President $80,822 $76,097 2024
Ken-rock Community Center Inc IL$287,423 President & Ceo $64,820 $61,944 2023
Connect Waukegan Nfp IL$287,155 Executive Dir. $119,550 $110,968 2024
Experience The Heart Of IN$293,906 Executive Di $42,250 $43,309 2023
Moravia Park Community Development Corporation MD$294,013 President $24,440 $22,210 2023
Partners For Livable Omaha NE$286,715 Executive Director $69,383 $70,458 2024
North Capital Main Street DC$285,374 Executive Director $48,182 $41,099 2023
The Montague Street District Management NY$284,926 Executive Direc $61,285 $52,286 2024
Tooley Comm Development Group Inc FL$296,089 Chairman $70,000 $63,921 2023
United Human Services Of Se Alaska AK$296,107 Vice Preside $12,000 $10,832 2024
Houghton Jones Neighborhood Task Force Inc MI$296,350 Office Manager $23,247 $22,655 2024
Sheppard Military Affairs Committee TX$284,060 President $90,000 $82,809 2025
New Mexico Appleseed NM$284,037 Executive Di $151,740 $158,641 2023
Producir Inc Una Corp De Desarrollo Comunal Y Econ Para Cubuy Y Lomas PR$283,505 Ceo $54,445 $54,445 2024
Downtown Brookings SD$297,995 Executive Dir. $36,094 $38,721 2023
Batavia Mainstreet IL$282,717 Executive Dir. $67,083 $64,106 2023
Visions America Cdc MD$282,496 President $33,664 $29,715 2024
Haverford Partnership For Economic PA$282,424 Executive Di $46,453 $45,029 2023
Canoga Park Improvement Association CA$299,192 Exc. Dir. $57,200 $48,012 2023
District 2 Community Enhancement Corporation LA$299,563 President $92,935 $99,473 2023
Puede Network TX$299,580 Executive Director $62,500 $59,028 2024
Davis Tennon Foundation WI$300,000 Director $75,000 $73,953 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 default85th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted82nd

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 (Nicholas Fedor) 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 305 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $89,719 is reasonable (approximately the 85th 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.