Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Abayomi Community Development

Executive Director / CEO

EIN 383407865
MI · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hannah Morris, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 157 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

157 organizations qualified on sector, size, and geography 157 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,109 total compensation of comparable organizations → $157,296 $60,000
$12,57110th
$31,58125th
$48,707Median
$73,21175th
$92,69890th
$60,000This org · 60th
p10$12,571
p25$31,581
p50$48,707
p75$73,211
p90$92,698
$60,000

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.

OrganizationStateTotal revenueTotal compSource
Brewery District Community Urban Redeveloment CorporationOH $162,110$65,017 990
The Greater Beloit Economic DevelopmentWI $161,789$40,769 990
Sac Economic & Tourism DevelopmentIA $161,772$69,352 990
Wilmington Works IncVT $161,614$41,493 990
Acres Home Chamber For Business AndTX $161,208$23,946 990
Main Street Martinsburg IncWV $160,986$70,602 990
Cambridge Main Street IncMD $164,326$60,960 990
Willow Apts Group Home IncKY $164,382$60,392 990
Downtown Natchez AllianceMS $164,494$42,716 990
Into The FieldOH $166,593$3,592 990
Alamogordo Main StreetNM $157,250$49,363 990
Peacedale Global Arts IncNY $157,222$27,111 990
Fields Corner Main Street IncMA $167,385$86,324 990
Vamos Concertacion Ciudadana IncPR $167,716$37,835 990
Florida Alliance For Community Solutions IncFL $155,796$42,601 990
The Good Deed ProjectNV $155,782$38,410 990
For Good PghPA $154,812$43,477 990
Main Street Greenwood IncMS $154,618$44,601 990
Sharon Community Development CorpPA $171,378$89,401 990
The Advance Community Outreach Center IncFL $152,939$3,213 990
Aqus Community FoundationCA $152,866$31,581 990
Main Street Corydon Ind IncIN $171,895$58,079 990
Racine Revitalization Partnership IncWI $151,925$77,133 990
Desour Valley Edc IncND $151,738$5,473 990
Alton ForwardIL $172,875$119,712 990

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 default60th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted55th

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 (Hannah Morris) 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 157 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 60th 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). 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.