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PeerBasis
Compensation Comparability Determination

Jacksonville Main Street

Executive Director / CEO

EIN 371378193
IL · NTEE S200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Judy Tighe, Executive Director / CEO ($36,984) against every comparable organization that fit the selection criteria — 204 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

204 organizations qualified on sector, size, and geography 204 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,800 total compensation of comparable organizations → $166,008 $36,984
$14,59410th
$32,12425th
$54,899Median
$77,37675th
$95,43790th
$36,984This org · 30th
p10$14,594
p25$32,124
p50$54,899
p75$77,376
p90$95,437
$36,984

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 IL 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
Schenectady Greenmarket Inc NY$193,489 Executive Director $29,120 $26,766 2023
Alliance Area Development OH$192,411 President $84,653 $88,583 2024
Chicago Housing Consulting Services Inc IL$195,510 Director $45,067 $43,774 2024
Centro Nazareno De Compasion Agape Inc MN$195,549 Principal $37,837 $35,986 2025
Village Of Wauwatosa Business Impro WI$191,615 Executive Director $82,500 $87,640 2023
Jeffersonville Main Street Inc IN$196,383 Executive Director $76,135 $79,325 2024
Faith Coalition For The Common IL$196,683 Executive Di $87,917 $85,395 2024
Main Street Gardnerville NV$190,314 Executive Director $62,708 $63,936 2023
The Community Development Society MO$197,498 Executive Director $84,587 $88,514 2024
East Village Community NY$189,528 Executive Director $81,163 $72,460 2024
Independence Main Street Inc KS$189,222 Executive Di $49,033 $52,336 2024
Children And Adults Developmental Agency Programs PA$189,099 Executive Director $58,000 $57,145 2024
The Mindful Group Inc WI$200,000 Director $20,000 $20,636 2024
Matsu Valley Rebuild AK$187,417 President $48,397 $45,714 2024
Floyd County Friends Inc TX$187,262 Key Employee $14,842 $14,668 2024
Three Squares Main Street Jp Inc MA$200,480 Executive Director $75,445 $68,960 2023
New Consensus DC$200,567 Executive Director $179,707 $160,406 2023
Loiter OH$200,696 Cofounder $26,884 $30,150 2022
Southeast Fairfax Development Corp VA$201,486 Executive Dir. $116,143 $110,795 2024
Downtown Gadsden Inc AL$201,684 Executive Director $82,885 $91,081 2023
Hammonton Revitalization Corporation NJ$201,722 Director $46,687 $42,400 2023
Pan American Concerned Citizens Action League Inc NJ$202,484 Executive Director $84,618 $74,643 2024
Center For Participatory Change NC$184,834 Co-director $60,300 $63,376 2023
Allegheny Clarion Development Corp PA$184,087 Executive Di $35,650 $36,162 2023
Delta Foundation Inc MS$203,948 Chariman & President $37,954 $42,997 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default30th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted28th

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 (Judy Tighe) 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 204 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,984 is reasonable (approximately the 30th 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.