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PeerBasis
Compensation Comparability Determination

The Macatawa Resource Center

Executive Director / CEO

EIN 383543193
MI · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leroy Hernandez, Executive Director / CEO ($33,277) against every comparable organization that fit the selection criteria — 216 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Leroy Hernandez — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

216 organizations qualified on sector, size, and geography 216 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,432 total compensation of comparable organizations → $162,789 $33,277
$14,51010th
$31,71225th
$54,260Median
$74,74475th
$92,66890th
$33,277This org · 26th
p10$14,510
p25$31,712
p50$54,260
p75$74,744
p90$92,668
$33,277

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
Delta Foundation Inc MS$203,948 Chariman & President $37,954 $42,163 2023
Friends Of Panthertown Inc NC$204,230 Executive Di $53,869 $55,519 2023
Savannah Waterfront Association GA$204,437 Executive Di $116,600 $116,940 2023
A Greater Good IN$204,813 President $35,366 $37,201 2023
The Camden Collective MN$205,418 Executive Director $60,238 $57,667 2024
Pan American Concerned Citizens Action League Inc NJ$202,484 Executive Director $84,618 $73,196 2024
Peak Literacy Inc FL$205,439 Executive Director $67,319 $61,270 2024
Hammonton Revitalization Corporation NJ$201,722 Director $46,687 $41,578 2023
Providence Resilience Partnership Inc RI$206,200 Executive Director $130,000 $120,769 2024
Downtown Gadsden Inc AL$201,684 Executive Director $82,885 $89,315 2023
Southeast Fairfax Development Corp VA$201,486 Executive Dir. $116,143 $108,646 2024
Loiter OH$200,696 Cofounder $26,884 $29,566 2022
New Consensus DC$200,567 Executive Director $179,707 $157,296 2023
Three Squares Main Street Jp Inc MA$200,480 Executive Director $75,445 $67,623 2023
The Mindful Group Inc WI$200,000 Director $20,000 $20,236 2024
Discover Downtown Franklin Inc IN$207,997 Former Executive Director $37,798 $39,758 2023
Jackson Metro Sponsoring Committee-worki MS$208,127 Lead Organizer $110,175 $122,394 2023
Springboard Incubators Inc NY$208,632 President/ceo $10,640 $9,315 2024
Rose Garden Community Development Corporation GA$210,003 Ceo $20,000 $20,059 2023
The Community Development Society MO$197,498 Executive Director $84,587 $86,798 2024
Faith Coalition For The Common IL$196,683 Executive Di $87,917 $83,739 2024
Jeffersonville Main Street Inc IN$196,383 Executive Director $76,135 $77,787 2024
Uphams Corner Main Street Incorporated MA$211,661 Executive Director $102,217 $88,991 2024
Project Mend-a-house Incorporation VA$212,095 Executive Director $65,000 $60,804 2024
Willowbrook Inclusion Network CA$212,180 President/chairperson $85,000 $73,211 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 default26th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted24th

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 (Leroy Hernandez) 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 216 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,277 is reasonable (approximately the 26th 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.