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PeerBasis
Compensation Comparability Determination

Acts 2 Toledo

Executive Director / CEO

EIN 341784313
OH · NTEE S47
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Matthew Yeager, Executive Director / CEO ($64,364) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$365 total compensation of comparable organizations → $203,644 $64,364
$7,63210th
$18,52025th
$34,429Median
$67,82075th
$105,09190th
$64,364This org · 75th
p10$7,632
p25$18,520
p50$34,429
p75$67,820
p90$105,091
$64,364

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.

OrganizationStateTotal revenueTotal compSource
Otr Holdings IncOH $314,127$36,368 990
Dearborn Board Of RealtorsMI $314,324$56,103 990
Iatse Realty CorporationCA $306,858$107,658 990
Scranton Electricians Jatc Building IncPA $315,095$58,748 990
Rain Properties IncNY $316,315$18,543 990
Columbia-greene Board Of RealtorsNY $316,549$115,013 990
701-703 Mccarter Holding Company IncNJ $320,273$10,116 990
Electrical Workers Association Of AmericLA $323,230$35,838 990
2722 S King Drive LlcIL $325,000$76,329 990
Foundation For Jewish Life At DartmouthNH $295,770$26,814 990
The Pendleton IncWV $295,448$24,996 990
Local 78 Realty CorpNY $295,276$98,665 990
Community Solutions 519 RockawayNY $294,876$32,938 990
Institute Of Real Estate ManagementMD $328,805$147,168 990
North Palm Beach County Jewish CommunityFL $331,149$40,325 990
Institute Of Real Estate MngmtCA $332,622$81,283 990
Orange Coast Association Of Realtors IncCA $332,695$58,879 990
Poah Nmtc2 Title Holding Corporation CoMA $337,504$25,857 990
Electcrafts IncorporatedCA $343,468$75,797 990
Ucc Realty Holding Company IncNJ $346,226$7,674 990
Lexington-bluegrass Association OfKY $346,282$2,029 990
National Association Of CreditMD $274,174$34,429 990
Saunders Properties Of Western New YorkNY $348,078$31,809 990
Hispanic Resources IncMA $272,218$4,351 990
Noitu Organization Building CorpNY $270,208$93,268 990

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 default75th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted12th

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 (Matthew Yeager) 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 67 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,364 is reasonable (approximately the 75th 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). 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.