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PeerBasis
Compensation Comparability Determination

Eccs Building Company

Executive Director / CEO

EIN 411964149
MN · NTEE B110
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Landon Nelson, Executive Director / CEO ($17,689) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Landon Nelson — reported title “Chair”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$429 total compensation of comparable organizations → $196,011 $17,689
$6,07310th
$16,06625th
$26,848Median
$51,96975th
$83,21390th
$17,689This org · 31st
p10$6,073
p25$16,066
p50$26,848
p75$51,969
p90$83,213
$17,689

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 MN 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
Friends Of Upland Choral Music CA$172,068 Treasurer $7,200 $5,954 2025
Lancaster-lebanon Education Foundat PA$168,501 Exec Dir At $92,968 $91,135 2024
Marine Military Academy Foundation TX$168,034 President $67,778 $66,646 2024
Westerville South Athletic Boosters OH$167,335 Concession C $6,000 $6,086 2025
Flt Holding Inc OK$165,816 President $5,608 $6,249 2023
University Of Northern California CA$165,491 President $30,000 $26,217 2023
Santa Rosa Academy Foundation CA$165,173 President $53,021 $45,005 2024
The Fay School Endowment Fund TX$164,447 Head Of School $28,931 $29,288 2023
Savannah Classical Academy GA$179,227 Executive Di $110,557 $112,501 2023
Mike Steele Foundation For Communities In Schools TX$180,023 President & Ceo $8,035 $7,900 2024
St Charles City County Library MO$180,821 Library Foundation Directo $17,144 $17,849 2024
Cap And Gown Project AL$159,392 Executive Director $27,000 $28,673 2024
Winchester Education Foundation Inc VA$181,748 Executive Director $14,394 $14,065 2023
Nacs Foundation OH$159,133 Ceo $21,014 $21,878 2024
Cdu Foundation CA$158,600 Treasurer $35,190 $30,752 2023
Aggie Redrock Foundation UT$158,497 Treasurer $78,986 $77,417 2025
Sc Technology Center Inc MI$158,481 Director & President $188,886 $191,647 2024
Concordia Lutheran Schools Of Omaha NE$183,176 President $67,643 $73,629 2023
Lee County Education Foundation NC$184,531 Executive Director $4,500 $4,706 2023
Chico Cheer All Stars Inc CA$184,735 Director And President $30,000 $25,464 2024
Icpi Foundation For Education And VA$155,870 President & Ceo $19,964 $19,508 2023
Hempfield Foundation PA$155,185 Executive Director $24,542 $24,058 2024
Harbor Springs Ram Boosters MI$186,815 Treasurer $3,600 $3,653 2024
Microenterprise Collaborative CA$187,555 Executive Dir. $106,411 $92,991 2023
Pinkney Innovation Complex For Science & MD$152,797 Executive Director $41,024 $38,815 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default31st
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted45th

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 (Landon Nelson) 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 100 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,689 is reasonable (approximately the 31st 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.