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PeerBasis
Compensation Comparability Determination

Lapeer Development Corporation

Executive Director / CEO

EIN 382380236
MI · NTEE S30
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sam Moore, Executive Director / CEO ($121,900) against every comparable organization that fit the selection criteria — 188 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Sam Moore — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

188 organizations qualified on sector, size, and geography 188 within the band form the benchmarked peer set.

Distribution of comparable compensation

$202 total compensation of comparable organizations → $236,404 $121,900
$17,77210th
$43,67025th
$76,369Median
$102,93075th
$139,67990th
$121,900This org · 82nd
p10$17,772
p25$43,670
p50$76,369
p75$102,930
p90$139,679
$121,900

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 MI 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
82nd Street District Management NY$378,507 Executive Dir. $90,568 $81,631 2023
Downtown Wichita Falls Development Inc TX$378,130 Executive Director $75,846 $73,505 2024
Allendale County Alive SC$382,763 Executive Director $41,811 $41,170 2025
Heart Of Brevard NC$375,666 Executive Director $88,649 $88,743 2024
Delafield Promotional & WI$374,607 Executive Director $11,118 $11,249 2024
Kendall County Economic Development Corporation TX$385,842 President/ceo $142,560 $138,160 2024
International Business As Mission Inc VA$385,960 President $4,500 $4,210 2024
Minnesota Center For Employee Ownership MN$386,210 Executive Director $69,046 $66,099 2024
Greater Lincoln Chamber Foundation NE$386,587 Vp & General Counsel $54,118 $56,393 2024
West Michigan Hispanic Chamber Of MI$387,399 President & $26,175 $26,948 2023
Davie County Economic Development Commission Inc NC$371,126 President $136,561 $140,744 2023
Enterprise Futures CA$371,118 Executive Director And President $157,597 $131,844 2024
2523 Market Corp OH$370,154 Former Exec $1,260 $1,293 2024
Carroll Technology Council Inc MD$389,169 Executive Di $103,428 $96,449 2023
Mcdevco Inc WI$367,541 Executive Director $113,760 $115,104 2024
Langlade County Economic WI$391,544 Executive Di $79,083 $82,381 2023
Wakarusa Valley Development Inc KS$366,709 Executive Di $187,715 $196,475 2024
Teamcalifornia Economic Development Corp CA$366,573 Ceo $119,477 $102,906 2023
Summit Economic Partnership CO$393,014 Ceo $135,000 $125,414 2024
Rutland Makers Inc VT$362,903 Executive Di $79,423 $77,450 2024
Fort Belknap Community Economic Develop MT$396,766 Chairman $300 $313 2024
Eastern Plains Economic Development MT$360,223 Executive Di $49,834 $52,044 2024
Laredo Motor Carriers Association TX$359,339 President $70,000 $69,844 2023
Trend Community Development Corporation IL$399,854 Coo $107,965 $105,872 2023
Forest City Food Collective OH$400,126 Executive Director $70,200 $70,178 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default82nd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted74th

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 (Sam Moore) 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 188 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $121,900 is reasonable (approximately the 82nd 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.