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PeerBasis
Compensation Comparability Determination

Barnesville Community Foundation

Executive Director / CEO

EIN 341846035
OH · NTEE S99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Brenda Brown, Executive Director / CEO ($2,250) against every comparable organization that fit the selection criteria — 101 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Brenda Brown — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

101 organizations qualified on sector, size, and geography 101 within the band form the benchmarked peer set.

Distribution of comparable compensation

$90 total compensation of comparable organizations → $177,533 $2,250
$3,26110th
$9,25325th
$20,967Median
$43,90975th
$92,37290th
$2,250This org · 8th
p10$3,261
p25$9,253
p50$20,967
p75$43,909
p90$92,372
$2,250

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
Arbac Properties Inc LA$41,388 President $17,281 $18,496 2023
Downtown Redevelopment Authority KY$41,329 Executive Di $42,380 $42,989 2024
United Vision For Idaho Inc ID$42,000 Executive Director $135,000 $135,591 2024
Toledo Area Chamber Foundation OH$42,152 Treasurer/secretary $32,887 $32,887 2024
Better Business Bureau Of Arkansas AR$41,092 President/ceo $38,788 $41,165 2024
Washingtonians For Public Banking WA$41,012 Director $18,650 $16,231 2023
1934 Coalition OH$40,934 Executive Director $10,969 $10,969 2024
Virginia Industry Foundation Inc VA$40,479 President $23,000 $20,967 2024
Us Kimberley Process Authority Institute NY$43,150 Executive Director $24,996 $21,326 2024
Columbian Volunteer Fire Department Of Dorranceton PA$40,076 President $350 $339 2023
The Center For Housing Economics WA$40,010 President $32,000 $27,050 2024
Pidc Development Management Corporation PA$40,000 Executive Vice President $72,708 $68,457 2024
North Central Economic Development MN$43,285 Vice Chair $100 $90 2025
Discovering Opportunities For Outreach IL$39,795 Executive Director $15,000 $13,923 2024
Public Facilities For The City Of SC$43,516 President $74,700 $75,751 2023
Sol Strauss Supporting Organization Inc IN$39,305 Executive Director (Thru 12/31/23) $4,230 $4,212 2024
Oasis Christian Community Development Co IN$44,206 President And Executive Director $70,577 $70,271 2024
Corktown Community Development Fund MI$38,777 Treasurer/se $12,000 $11,694 2024
Citizens Investment Collaboration On IN$44,651 President / Chair And Director $5,414 $5,550 2023
Galion Masonic Temple Company OH$44,703 Maintenance $7,200 $7,200 2024
Grace Community Development Corporation Of Florida FL$38,411 Executive Director $555 $492 2024
Brewster Chamber Of Commerce NY$44,893 Executive Di $18,360 $15,664 2024
Crab Boat Owners Association CA$45,091 Treasurer $4,000 $3,261 2024
Cmea The Employers Association Inc MA$37,835 Treasurer $19,700 $16,714 2024
Mercy Housing California Family CO$45,517 President $22,009 $19,925 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 default8th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted7th

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 (Brenda Brown) 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 101 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,250 is reasonable (approximately the 8th 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.