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PeerBasis
Compensation Comparability Determination

Citizens Investment Collaboration On

Executive Director / CEO

EIN 351951298
IN · NTEE S31Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jonathan Ghio, Executive Director / CEO ($5,414) against every comparable organization that fit the selection criteria — 109 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jonathan Ghio — reported title “PRESIDENT / CHAIR AND DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

109 organizations qualified on sector, size, and geography 109 within the band form the benchmarked peer set.

Distribution of comparable compensation

$89 total compensation of comparable organizations → $173,191 $5,414
$3,13710th
$10,56625th
$20,454Median
$42,83575th
$89,28690th
$5,414This org · 18th
p10$3,137
p25$10,566
p50$20,454
p75$42,835
p90$89,286
$5,414

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
Galion Masonic Temple Company OH$44,703 Maintenance $7,200 $7,023 2024
Brewster Chamber Of Commerce NY$44,893 Executive Di $18,360 $15,281 2024
Crab Boat Owners Association CA$45,091 Treasurer $4,000 $3,181 2024
Oasis Christian Community Development Co IN$44,206 President And Executive Director $70,577 $68,552 2024
Mercy Housing California Family CO$45,517 President $22,009 $19,438 2024
American Indian Chamber Of Commerce NM$45,646 Executive Di $58,706 $58,157 2024
Dewitt County Development Council IL$45,776 Executive Dir. $42,470 $37,465 2025
Public Facilities For The City Of SC$43,516 President $74,700 $73,898 2023
North Central Economic Development MN$43,285 Vice Chair $100 $89 2025
Us Kimberley Process Authority Institute NY$43,150 Executive Director $24,996 $20,804 2024
Springerville Eagar Regional Chamber Of Commerce AZ$46,277 Executive Director $19,597 $16,912 2025
Int'l Assn Of Lions New York Mills MN$47,119 Gambling Man $9,000 $8,191 2024
Toledo Area Chamber Foundation OH$42,152 Treasurer/secretary $32,887 $32,082 2024
United Vision For Idaho Inc ID$42,000 Executive Director $135,000 $132,275 2024
Riverfront Land Inc CT$47,477 President $5,405 $4,806 2023
Barnesville Community Foundation OH$41,631 Treasurer $2,250 $2,195 2024
Lazear Domestic Water Co CO$47,722 Secretary-treasurer $2,400 $2,120 2024
Arbac Properties Inc LA$41,388 President $17,281 $18,044 2023
Northstar Property Corporation Of Pa PA$47,963 Member $7,401 $6,798 2024
Downtown Redevelopment Authority KY$41,329 Executive Di $42,380 $41,937 2024
Madrone Community Development Foundation CA$48,054 President $33,750 $26,843 2024
Better Business Bureau Of Arkansas AR$41,092 President/ceo $38,788 $40,158 2024
Delta Sigma Phi Title Holding Company IN$48,287 Executive Director $30,845 $29,960 2024
Washingtonians For Public Banking WA$41,012 Director $18,650 $15,834 2023
1934 Coalition OH$40,934 Executive Director $10,969 $10,700 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 2023 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Jonathan Ghio) 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 109 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,414 is reasonable (approximately the 18th 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.