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

Jesse Cosby Neighborhood Center Inc

Executive Director / CEO

EIN 421152638
IA · NTEE P28Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Debra Hodges-harmon, Executive Director / CEO ($62,315) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Debra Hodges-harmon — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$896 total compensation of comparable organizations → $111,398 $62,315
$11,18010th
$22,77425th
$45,871Median
$62,53575th
$75,11190th
$62,315This org · 73rd
p10$11,180
p25$22,774
p50$45,871
p75$62,535
p90$75,111
$62,315

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 IA 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
River Center Of New Castle Inc CO$311,128 Executive Director $35,115 $31,565 2024
The Red Hook Community Center Inc NY$323,237 Executive Dir. $61,685 $53,797 2023
Yns Affordable Housing Inc MA$325,962 President $52,861 $44,531 2024
Trinity Educational Community Center SC$326,055 Member $25,200 $25,374 2023
Justice House NM$332,846 Office Assistant $12,480 $12,583 2024
Straight Street Laurens Inc SC$295,515 Executive Director $27,958 $28,150 2023
Carver Community Center IN$294,648 Executive Director $38,000 $38,677 2023
Whatsoever Community Center In MO$284,074 Gascich Exec D $63,368 $62,919 2024
Union Mission Of Roanoke Rapids NC$351,772 Executive Director - Part Yea $11,038 $11,008 2023
Boston Missionary Baptist Community Center Inc MA$352,721 President $7,000 $6,071 2023
333 Valley Street An CT$356,151 Ceo $17,000 $14,943 2024
North Yonkers Preservation And NY$276,408 Executive Di $36,665 $31,977 2023
Andrews House Inc OH$275,330 Executive Director $67,001 $66,526 2024
Heppner Community Foundation OR$273,739 Director $1,000 $896 2023
Corpus Christi International Seafarers' TX$272,886 Executive Director $53,421 $50,095 2024
Children's Institute Of Los Angeles CA$361,903 Secretary $61,573 $51,316 2023
One Fourteen Dwelling Inc MN$362,881 Executive Di $120,259 $111,398 2024
Samaritan Neighborhood Center CA$270,898 Executive Director And Ceo $73,687 $59,650 2024
Creekside Place Inc WI$270,303 Executive Director $29,025 $28,417 2024
West Side Bazaar Inc NY$268,653 Executive Director $11,075 $9,382 2024
Easton Area Neighborhood Centers Inc PA$366,425 Executive Director (7/1/2022-12/31/2022) $88,415 $85,098 2023
Cmak Sandy Hook CT$266,012 Executive Director $75,131 $64,336 2025
Sinai Family Life Center IL$373,635 Executive Director $60,000 $56,932 2023
Greater Ideal Family Life Center TX$259,790 Executive Dir. $95,000 $89,087 2024
21st Century Village Community Learning Center NC$256,520 Executive Director $57,180 $55,387 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2025 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 IA 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 default73rd
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted65th

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 (Debra Hodges-harmon) 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 60 similarly situated organizations (Same NTEE sector (P28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,315 is reasonable (approximately the 73rd 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.