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PeerBasis
Compensation Comparability Determination

Old Town Commercial Association

Executive Director / CEO

EIN 383319722
MI · NTEE S30Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samantha Benson, Executive Director / CEO ($66,308) against every comparable organization that fit the selection criteria — 113 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

113 organizations qualified on sector, size, and geography 113 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,202 total compensation of comparable organizations → $204,457 $66,308
$10,83610th
$31,40025th
$58,526Median
$79,45675th
$102,83190th
$66,308This org · 59th
p10$10,836
p25$31,400
p50$58,526
p75$79,456
p90$102,831
$66,308

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
Northwest Wisconsin Economic WI$208,540 Fiscal Manager $44,333 $44,857 2024
Common Wealth Inc OH$208,039 Executive Director $34,698 $35,605 2024
Gateway South Innovation District MO$209,054 President $63,747 $67,346 2023
Stanly County Convention And Vistiors Bureau Inc NC$206,625 Director $50,977 $49,716 2025
Elwood Community Development Corporation IN$210,909 Executive Director $7,097 $7,251 2024
Montana West Economic Development MT$205,356 President/ceo $11,287 $11,788 2024
Crazy Love Africa CO$203,713 Executive Director $11,000 $10,521 2023
Boonslick Community Development MO$213,628 Ex Officio M $87,706 $92,658 2023
Columbus Compact Corporation OH$213,718 President & $80,900 $83,015 2024
Perris Community Economic Development Co CA$200,227 Chief Executive Director $27,674 $23,835 2023
Healthy Neighborhood Enterprises VA$200,019 Executive Director $65,337 $62,925 2023
Bay Area Women Coalition Inc AL$217,019 Executive Di $54,000 $56,520 2024
Betamore Inc MD$217,026 Executive Dir. $77,500 $72,270 2023
Inner City Green Team Economic And Enviromental Development NY$217,956 Charlton $100,000 $87,546 2024
Emancipation Economic Development Council TX$198,287 Executive Director $93,674 $90,783 2024
Elevate Edgerton Inc KS$220,011 President/tr $137,815 $144,246 2024
We Lead IA$220,331 Executive Director $78,125 $82,876 2024
Catalyst Community Capital Inc FL$195,564 Ceo / Board Member $11,002 $10,309 2023
Foodworks Alliance Llc OH$195,468 Executive Di $34,678 $36,635 2023
Downtown Janesville Inc WI$221,656 Managing Direct $74,519 $75,399 2024
Norfolk Innovation Corridor VA$221,725 Executive Di $20,000 $18,709 2024
Lincoln County Economic Dev Foundation KS$223,067 Director $61,163 $65,909 2023
Economic Development Partnership Of Wrig MN$223,376 Executive Director $69,060 $66,112 2024
Chautauqua Opportunities For NY$191,315 Ceo $20,241 $17,720 2024
Blades Economic Development Corporation DE$190,730 Dockmaster $19,200 $18,214 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 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 default59th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted48th

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 (Samantha Benson) 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 113 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,308 is reasonable (approximately the 59th 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.