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PeerBasis
Compensation Comparability Determination

Main Street Corydon Ind Inc

Executive Director / CEO

EIN 351636264
IN · NTEE S200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Janelle Amy, Executive Director / CEO ($56,846) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$724 total compensation of comparable organizations → $153,957 $56,846
$12,09410th
$29,90325th
$49,851Median
$74,84675th
$94,71890th
$56,846This org · 56th
p10$12,094
p25$29,903
p50$49,851
p75$74,846
p90$94,718
$56,846

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
Sharon Community Development Corp PA$171,378 Executive Director $92,533 $87,503 2024
Alton Forward IL$172,875 Executive Dir. (Thru Nov 2024) $125,685 $117,170 2024
Afrikana Corporation NY$173,239 Executive Dir. $12,000 $10,283 2024
Jasper County Neighbors United Inc SC$174,569 Executive Director $130,000 $125,290 2025
Nuiqsut Community Development Fdn AK$175,000 Executive Di $148,500 $138,605 2023
Dyersville Events Inc IA$175,347 President $22,375 $23,918 2023
Chesterfield County Coordinating Council SC$175,571 Director Of Operations $24,827 $24,561 2024
Vamos Concertacion Ciudadana Inc PR$167,716 Support Services $36,750 $37,835 2023
Bbb Business And Consumer Foundation ID$176,204 Ceo $89,280 $90,061 2024
Fields Corner Main Street Inc MA$167,385 Executive Director $101,777 $84,492 2025
Northern Lights Building Company MN$176,435 Treasurer, Secretary $2,540 $2,380 2024
Into The Field OH$166,593 President Executive Director $3,500 $3,515 2024
Lifeworks Ministries Inc IN$177,361 Executive Di $54,000 $55,595 2023
Light Economic And Development Inc TX$177,820 Secretary/tr $6,670 $6,514 2023
Downtown Natchez Alliance MS$164,494 Executive Director $39,587 $41,809 2024
Willow Apts Group Home Inc KY$164,382 Director $56,355 $59,110 2023
Cambridge Main Street Inc MD$164,326 Executive Di $65,371 $59,666 2023
Barre 2000 And Beyond Inc VT$180,928 Executive Director $65,383 $62,405 2024
Sdhc Building Opportunities Inc CA$181,216 Interim Board Chair $73,722 $62,149 2023
Cambio Pr Inc PR$181,250 Director $69,625 $71,682 2023
Abayomi Community Development MI$162,260 Director $60,000 $58,726 2024
Brewery District Community Urban Redeveloment Corporation OH$162,110 Trail Director $61,543 $63,637 2023
The Greater Beloit Economic Development WI$161,789 President/ceo $40,293 $39,903 2024
Sac Economic & Tourism Development IA$161,772 Executive Director $63,500 $67,879 2023
Wilmington Works Inc VT$161,614 Program Coordinator $42,550 $40,612 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 default56th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted52nd

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 (Janelle Amy) 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 177 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,846 is reasonable (approximately the 56th 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.