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PeerBasis
Compensation Comparability Determination

Up Community Services Inc

Executive Director / CEO

EIN 382940206
MI · NTEE S20Z
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Kristin Sommerfeld, Executive Director / CEO ($21,784) against every comparable organization that fit the selection criteria — 240 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

240 organizations qualified on sector, size, and geography 240 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,362 total compensation of comparable organizations → $158,118 $21,784
$16,35810th
$33,65625th
$55,075Median
$74,93275th
$91,19990th
$21,784This org · 13th
p10$16,358
p25$33,656
p50$55,075
p75$74,932
p90$91,199
$21,784

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
Centre South Main Streets Inc MA$221,175 Executive Director $85,000 $70,026 2025
Nikwasi Initiative NC$221,763 Executive Director $93,650 $93,750 2023
Graces Of Gurleyinc AL$222,252 Executive Di $45,200 $47,309 2023
The Des Moines Urban Experience IA$222,601 Executive Dir. $17,958 $19,050 2023
Community Services United CA$220,114 Director $54,600 $44,368 2024
Discover The Real West Virginia WV$223,964 Executive Di $95,068 $94,368 2025
Logan County Tourism Bureau IL$218,666 Former Director $46,588 $43,101 2024
Mosaic Community Builders Inc GA$218,412 Director $48,000 $46,759 2023
Blackjack Water Association Inc MS$217,820 Billing $15,800 $16,560 2024
The Weatherford Square TX$217,135 Executive Di $104,022 $97,920 2024
The Rhode Island Organizing Project RI$216,804 Executive Director $82,439 $76,585 2023
El-shaddai Refuge Homes Community Development Corporation NV$216,313 Director Of Childcare $11,388 $10,742 2024
The Huub Inc NJ$226,750 Community Organizer $33,300 $27,979 2024
Bridgton Community Center ME$215,817 Executive Dir. $52,500 $49,471 2024
Corporate Volunteer Council Of Atlanta GA$215,015 Executive Director $96,210 $91,034 2024
Allen Ame Neighborhood Preservation & Developme NY$214,996 Executive Director $72,337 $63,328 2023
Melanin Market Inc FL$228,279 President $45,000 $39,782 2024
Leadership Pasadena Inc CA$214,359 Board Member $39,700 $31,428 2025
Haverhill Heritage Inc NH$214,079 Pres $31,000 $27,732 2023
Midwest Education And Community Outreach WI$214,069 President $44,000 $43,243 2024
Dynamic Community Development Corporation FL$229,047 Business Developer $42,686 $37,736 2024
Newport News Green Foundation Inc VA$229,111 Executive Di $71,050 $66,464 2023
Cascade Residential Inc FL$229,585 President $77,885 $70,887 2023
Westside Legends Inc MA$212,798 President $5,150 $4,355 2024
Build Galveston TX$230,106 Executive Director (Thru 11/24) $119,389 $112,385 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted76th

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 (Kristin Sommerfeld) 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 240 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,784 is reasonable (approximately the 13th 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.