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

Community Main Street Inc

Executive Director / CEO

EIN 421303027
IA · NTEE S200
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kimberly Bear, Executive Director / CEO ($58,601) against every comparable organization that fit the selection criteria — 320 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

320 organizations qualified on sector, size, and geography 320 within the band form the benchmarked peer set.

Distribution of comparable compensation

$557 total compensation of comparable organizations → $227,800 $58,601
$15,77310th
$39,37925th
$63,107Median
$81,57575th
$108,75690th
$58,601This org · 43rd
p10$15,773
p25$39,379
p50$63,107
p75$81,575
p90$108,756
$58,601

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
Pointhope Inc WA$435,733 Executive Director $47,833 $40,267 2023
Opal OR$434,343 Co-executive Director $115,981 $101,274 2023
Downtown Mansfield Inc OH$433,938 Executive Di $67,784 $67,505 2023
Lumber City Development Corporation NY$439,247 Executive Director $14,400 $11,884 2024
Yamhill Enrichment Society OR$439,415 Secretary $14,850 $12,967 2023
Latino Hispanic American Community Center PA$431,112 Executive Director $66,983 $61,006 2024
North Union Farmers Market OH$430,713 Executive Di $87,814 $84,944 2024
Denver Community Development Corp CO$429,786 President $74,100 $66,809 2023
West Virginia Land Stewardship WV$442,083 Executive Director $50,000 $50,904 2023
360 Detroit Inc MI$442,089 President $70,004 $65,991 2024
East Brooklyn Churches Sponsoring Committee NY$429,351 Lead Organizer $145,612 $123,720 2023
Mali Health Organizing Project Inc NC$429,228 Us Director $23,333 $22,669 2023
Tri-county Indian Nations Cdc OK$427,491 Executive Director $55,190 $55,503 2024
Historic Downtown Millersburg Inc OH$426,715 Executive Director $41,667 $40,305 2024
Staten Island Immigrant Center NY$445,062 Executive Director $66,167 $54,606 2024
Neighborhood Conservation Services OH$446,181 Exec Dir $59,246 $59,003 2023
Madison Ave - Crossroads Community NJ$446,823 Executive Di $97,183 $79,246 2024
River And Plains Society Inc MT$424,600 Secretary $20,032 $20,304 2023
City Of Good Inc ID$424,455 Executive Director $107,294 $107,321 2023
Sabana Grande Community And Economic Development PR$447,371 President $66,800 $68,773 2023
The Paterson Alliance Inc NJ$424,179 Retiring Executive Director $31,205 $25,445 2024
Plaza Area Council Inc MO$423,461 President $124,583 $120,512 2024
Yazoo County Fair & Civic League Inc MS$422,464 President $32,400 $32,957 2024
Integrative Communities Inc CA$449,798 $72,572 $57,233 2024
Catholic Community Relations NY$450,000 Executive Director $276,028 $227,800 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 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 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 default43rd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted38th

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 (Kimberly Bear) 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 320 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,601 is reasonable (approximately the 43rd 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.