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PeerBasis
Compensation Comparability Determination

Warren County Small Business Development

Executive Director / CEO

EIN 461439066
OH · NTEE P99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Stater, Executive Director / CEO ($80,496) against every comparable organization that fit the selection criteria — 125 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Stater — reported title “EXEC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

125 organizations qualified on sector, size, and geography 125 within the band form the benchmarked peer set.

Distribution of comparable compensation

$288 total compensation of comparable organizations → $170,000 $80,496
$10,26310th
$24,58125th
$43,615Median
$63,46275th
$81,66890th
$80,496This org · 87th
p10$10,263
p25$24,581
p50$43,615
p75$63,462
p90$81,668
$80,496

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 OH 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
Grandparents Raising Grandchildren FL$209,556 Executive Di $36,550 $32,418 2024
Music Therapy Of The Rockies CO$208,047 Executive Director $60,000 $54,320 2024
Riseup Networks WA$211,636 Treasurer $13,202 $11,489 2023
Guardian Friend Associates Inc WI$206,489 Executive Dir. $76,412 $75,345 2024
Project Prosper Inc FL$213,822 Executive Director $103,726 $92,000 2024
Valverde Inc CA$204,608 President/ceo $4,050 $3,400 2023
Senior Veterans Inc CO$213,990 Ceo/president $50,500 $45,719 2024
Youth And Family Advocacy Services SC$204,508 Case Manager $38,862 $38,278 2024
Fit And Faithful Living Inc TX$214,407 Cofounding Vice President $28,800 $27,200 2024
Love Not Lost Inc GA$203,992 Executive Director $45,000 $43,981 2023
Ruths House Inc CT$214,765 Founder/pres. $13,200 $11,685 2024
Marriage Missionaries CO$202,713 President $69,185 $62,635 2024
Inner Court Family Center OR$216,046 Executive Dir. $4,200 $3,791 2023
Hope Fostered Inc KS$216,642 Ceo $68,153 $69,516 2024
Armour Inc MD$216,900 Executive Director $156,000 $137,700 2024
Daily Ascension Partners Program CA$217,434 Executive Director $48,423 $40,644 2023
Gift Of Surrogacy Foundation Inc GA$217,828 Treasurer $29,176 $27,698 2024
Tipton County Council On Aging Inc IN$199,940 Executive Di $37,500 $37,337 2024
Our Daily Bread Foundation NC$218,978 Executive Dir. $9,996 $9,752 2024
Webster Hope Inc NY$219,053 Director $54,183 $46,227 2024
Tears ND$199,121 President $3,790 $3,927 2024
Victoria's Friends Inc GA$220,055 Ceo/president $55,071 $52,280 2024
The Charlotte Center For The Humanities Inc NC$198,268 Executive Director $60,250 $57,262 2025
Servantworks Inc IL$197,794 Asian Ministries Director $75,600 $70,173 2024
Your Hometown Heroes Inc IN$220,770 President $95,271 $97,659 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default87th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted82nd

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 (Michael Stater) 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 125 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,496 is reasonable (approximately the 87th 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.