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

Shorepines Bay Village Properties Inc

Executive Director / CEO

EIN 453724787
OR · NTEE S50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marcella Hall, Executive Director / CEO ($55,400) against every comparable organization that fit the selection criteria — 343 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

343 organizations qualified on sector, size, and geography 343 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $1,879,625 $55,400
$7,42510th
$19,12225th
$38,522Median
$65,79275th
$91,50390th
$55,400This org · 67th
p10$7,425
p25$19,122
p50$38,522
p75$65,792
p90$91,503
$55,400

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 OR cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Quad City Painting IndustryIA $97,442$5,463 990
Oxford Civic AssociationPA $97,451$2,811 990
Mid-atlantic Nato IncMD $97,513$70,492 990
Professional Advocacy Association OfTX $97,675$26,061 990
Black Music Action Coalition LtdTN $97,689$176,742 990
Charles R And Karen P StephensonMS $97,710$99,459 990
Tri State Stone Operators Association IncWV $97,750$43,213 990
Vergennes Partnership IncVT $96,959$29,871 990
Black Wall Street Chamber Of CommerceOK $96,670$76,405 990
Lca Investments IncIN $98,360$44,057 990
Shreveport Common IncLA $96,199$73,245 990
Fruitland Chamber Of Commerce IncID $98,710$52,326 990
Medical Board Of Nyp Bmh CorpNY $98,715$52,093 990
Lions Sight Conservation Foundation Inc Of W VaWV $99,195$2,726 990
Oak Harbor Area Chamber Of CommerceOH $99,270$70,058 990
Omro Area Community Center IncWI $99,281$24,418 990
The Collective Empowerment GroupMD $99,445$10,364 990
Gaston Together Communities OfNC $95,306$76,494 990
Our Village Community CenterUT $95,109$11,914 990
Greenfield Main Street IncIN $99,764$62,457 990
Oakland Renaissance Nmtc IncCA $99,920$135,668 990
Lincoln Economic Advancement &IL $94,896$108,859 990
Cara Holdings IncCT $100,000$17,105 990
Laurel Redevelopment CorporationDE $100,146$79,079 990
Warc Properties IncNY $94,672$76,769 990

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 OR 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 default67th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted48th

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 (Marcella Hall) 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 343 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,400 is reasonable (approximately the 67th 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). 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.