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

Iowa Credit Union Foundation

Executive Director / CEO

EIN 421438113
IA · NTEE Z99
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Jelena Babic Barnes, Executive Director / CEO ($94,952) against every comparable organization that fit the selection criteria — 218 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

218 organizations qualified on sector, size, and geography 218 within the band form the benchmarked peer set.

Distribution of comparable compensation

$687 total compensation of comparable organizations → $424,930 $94,952
$13,44310th
$36,90725th
$57,347Median
$80,68775th
$110,02090th
$94,952This org · 83rd
p10$13,443
p25$36,907
p50$57,347
p75$80,687
p90$110,020
$94,952

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
Charles Crest Ii Corporation CO$490,823 Director $37,575 $31,962 2024
San Francisco Interfaith Council CA$498,656 Executive Direc $180,872 $138,549 2024
Indian Dispute Resolution Services Inc CA$490,098 Executive Dir. $118,429 $93,397 2023
Project Fit America CA$499,390 Executive Dir. $14,400 $11,031 2024
Rural Community Development Resources WA$500,419 Executive Director $114,650 $97,590 2022
Hope Enterprises Foundation Inc PA$501,592 President/ceo $11,759 $10,134 2025
Higher Aim NE$502,777 President $30,000 $28,623 2024
Nevada Homes For Youth Inc NV$503,025 President $51,250 $46,918 2023
Karis Community CO$504,435 Executive Di $99,808 $82,710 2025
The Resolution Center Inc Fka MA$506,040 Executive Di $71,339 $55,402 2025
1807 Clinton Housing Development Fund NY$480,465 President/ceo $50,896 $42,003 2023
Change Is Possible (Chips) Inc TN$478,786 Executive Di $88,219 $80,140 2025
The Thirteen DC$475,693 Artistic Director $45,500 $36,466 2023
Hawaii Alliance For Community-based HI$515,008 Executive Director $98,385 $78,139 2024
Seg Advanced Modeling Corporation OK$473,998 Secretary $23,143 $23,274 2023
Lewis H Latimer Fund Inc NY$473,577 Executive Dir. $85,539 $68,568 2024
Central Mediation Center NE$471,494 Executive Di $93,403 $89,117 2024
Northern Lakes Economic Alliance MI$518,068 President $74,313 $68,043 2024
Murphys Giving Market Inc PA$519,512 Founding Dir $12,967 $11,471 2024
First Priority Of Alabama Inc AL$520,658 Board Member/exec Director $77,520 $74,292 2024
The June L Mazer Lesbian Archives CA$467,980 Director $32,880 $25,187 2024
Treasure Coast Victory Childrens Home Inc KY$521,804 President $82,250 $80,705 2023
Palmtrail Inc FL$466,887 Ceo $10,000 $8,333 2024
Fear For Breakfast CA$466,639 Executive Director $67,835 $51,962 2024
The State Chamber Research Foundation OK$523,070 President & Ceo $123,079 $120,225 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 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 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 default83rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted73rd

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 (Jelena Babic Barnes) 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 10, 2026, comparing compensation against 218 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,952 is reasonable (approximately the 83rd 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 10, 2026.