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PeerBasis
Compensation Comparability Determination

Michigan Association Of Community

Executive Director / CEO

EIN 382535790
MI · NTEE B60Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Patrick Brown, Executive Director / CEO ($69,698) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Patrick Brown — reported title “FORMER EXEC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,046 total compensation of comparable organizations → $250,639 $69,698
$15,22010th
$30,34925th
$54,208Median
$77,87875th
$94,20090th
$69,698This org · 68th
p10$15,220
p25$30,349
p50$54,208
p75$77,878
p90$94,200
$69,698

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
Day 7 Inc TN$283,094 Executive Director $49,067 $49,969 2024
Masoc Inc MA$282,232 Executive Director $107,113 $90,850 2025
Tlafrica Inc CA$281,740 President Ceo $25,280 $21,774 2023
New Mexico Adult Education Associat NM$285,508 Executive Di $975 $1,046 2023
Vitalhearts CO$285,686 President $87,500 $81,287 2024
Simulation Interoperability Standards FL$286,737 Executive Director $95,004 $89,021 2023
Literacy Volunteers Of Morris County NJ$287,427 Executive Director $74,160 $64,149 2024
Sil Lead Inc TX$278,791 Executive Director $10,789 $10,456 2024
International Society Of TX$277,473 Executive Di $39,860 $38,630 2024
Books To Prisoners WA$277,093 Program Coordinator $10,917 $9,749 2023
Bee Happy Day Hab Foundation I TX$275,857 Exec Director $47,831 $46,355 2024
Connecticut Trial Lawyers Foundation CT$275,560 Director $32,451 $30,349 2023
Annies Project-education For Farm Women IL$274,246 Co-ceo $68,084 $66,764 2023
Encore Learning Inc VA$273,925 Executive Director $53,100 $48,392 2025
Emergency Medicine Educational IN$273,000 Chair $1,200 $1,262 2023
The Boston Society Inc MA$295,315 Executive Di $144,423 $129,450 2023
Wordplay Cincy OH$271,462 Director $89,000 $91,327 2024
Mrva Inc HI$270,500 Vice Preside $33,842 $30,222 2023
Epiphany Women In Focus CA$296,387 Ceo $62,000 $53,400 2023
Glw Childrens Council Inc NE$296,492 Director $74,428 $77,557 2024
Instituto Para El Desarrollo Humano PR$297,025 Operations Director $31,925 $32,868 2023
Dcro Institute OH$268,519 President And Ceo $52,646 $55,618 2023
Nevada Water Resources Association NV$298,632 Executive Co $75,529 $73,349 2024
Berean Bible Institute Inc WI$266,885 President $61,248 $63,802 2023
The Conservative Agenda Project CT$301,250 President And Director $268,000 $250,639 2023

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 default68th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted58th

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 (Patrick Brown) 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 153 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,698 is reasonable (approximately the 68th 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.