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PeerBasis
Compensation Comparability Determination

Warren County Local Economic

Executive Director / CEO

EIN 352148564
IN · NTEE S30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ben Dispennett, Executive Director / CEO ($90,908) against every comparable organization that fit the selection criteria — 171 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

171 organizations qualified on sector, size, and geography 171 within the band form the benchmarked peer set.

Distribution of comparable compensation

$297 total compensation of comparable organizations → $224,747 $90,908
$16,92110th
$41,48625th
$69,880Median
$93,85275th
$125,34390th
$90,908This org · 71st
p10$16,921
p25$41,486
p50$69,880
p75$93,852
p90$125,343
$90,908

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.

OrganizationStateTotal revenueTotal compSource
Sullivan County Land BankNY $319,120$35,668 990
Roosevelt Row Community Development CorporationAZ $318,652$35,552 990
World Trade Center Utah FoundationUT $319,722$24,027 990
Harrisburg Economic DevelopmentSD $317,410$64,064 990
Conifer Area Chamber Of CommerceCO $316,512$49,904 990
Spokane Independent MetroWA $315,469$67,764 990
High Plains CommunityNM $315,306$41,813 990
Challenge DetroitMI $314,019$91,266 990
VillageMO $313,544$87,799 990
Richardson Center CorporationNY $311,633$140,672 990
Chris White Community Development CorporationDE $310,665$2,348 990
The Blacksburg PartnershipVA $308,696$98,482 990
The Design PlatformLA $307,980$194,375 990
Virginia Black Chamber Of Commerce FoundationVA $307,711$96,946 990
South Central Dakota Regional CouncilND $307,001$103,768 990
Kanaka Economic Development AllianceHI $305,646$61,291 990
Preble County Development PartnershipOH $332,329$120,135 990
The Downtown Northampton Association IncMA $305,416$42,212 990
Downtown Annapolis Partnership IncMD $332,581$70,923 990
South Charleston Convention &WV $304,135$53,413 990
Adams County Development CouncilWA $334,069$115,752 990
The Maryland Heights Convention & Visitors BureauMO $334,098$116,420 990
Wyoming County Business AssistanceNY $334,541$14,911 990
The Foundation For Community BettermentVA $302,924$40,936 990
Ogunquit Chamber Of CommerceME $335,876$83,468 990

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 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 default71st
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted63rd

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 (Ben Dispennett) 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 171 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,908 is reasonable (approximately the 71st 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.