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PeerBasis
Compensation Comparability Determination

Lemmon Area Charitable And

Executive Director / CEO

EIN 363983577
SD · NTEE S31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Johnson, Executive Director / CEO ($43,200) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: David Johnson — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $217,506 $43,200
$8,13910th
$23,80725th
$53,418Median
$80,27475th
$105,83290th
$43,200This org · 41st
p10$8,139
p25$23,807
p50$53,418
p75$80,274
p90$105,832
$43,200

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 SD 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
Brooks Gives Back Inc TX$274,902 President & Ceo $40,675 $36,867 2024
Frameworks Community Development TX$272,890 Executive Director $125,634 $113,872 2024
Cultivala Inc CA$279,547 President $43,680 $35,185 2023
Downtown Eau Claire Inc WI$272,356 Executive Di $2,179 $2,062 2024
Aaa Residential Resources Inc TN$269,539 President And Executive Director $50,000 $47,622 2024
Louisville Asset Building Coalition Inc KY$283,128 Program Director $65,720 $62,328 2025
South Waterfront Community Relations OR$284,115 Executive Director $141,500 $119,065 2024
Akron Development Corporation OH$284,160 Vice President $51,130 $50,518 2023
Custer Economic Development NE$267,078 Executive Di $56,500 $55,063 2024
Fresno Revitalization Corporation CA$285,903 Exec. Dir./ceo $164,353 $125,278 2025
Lakeview Community Partnership OR$288,876 Secretary/treasurer $4,438 $3,734 2024
Boc Development Corporation NY$261,928 President $34,036 $28,691 2023
Campaign For A Drug Free Westside IL$260,009 Ceo $56,950 $50,731 2024
Mlk Avenue Redevelopment Corp AL$292,407 Executive Di $90,000 $90,702 2023
Common Ground Works Inc WI$292,983 Executive Director $23,192 $22,595 2023
Community Investment Corporation IL$257,035 President $68,779 $61,268 2024
Willow Springs Community Foundation MO$295,121 Executive Director $53,300 $51,152 2024
Jeffersonville Urban Enterprise IN$295,205 Executive Director $5,000 $4,778 2024
Midtown Elizabeth District Management Corporation Inc NJ$253,742 Executive Director $84,904 $68,687 2024
Growing High Point NC$298,351 Executive Di $75,000 $70,218 2024
Plainfield Central Business District Management Co NJ$253,657 Executive Director $88,846 $71,876 2024
Development Chenango Corporation NY$252,762 Executive Director $16,323 $13,759 2023
Johnstown Industrial Development Corpora PA$300,167 Former President, Ceo $41,441 $37,446 2024
East Falls Development Corporation PA$251,481 Exec Director $77,449 $69,982 2024
City Of Kingston Local Development NY$249,090 Executive Director $17,348 $14,204 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default41st
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted24th

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 (David Johnson) 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 94 similarly situated organizations (Same NTEE sector (S31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,200 is reasonable (approximately the 41st 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.