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PeerBasis
Compensation Comparability Determination

Main Street Ottumwa

Executive Director / CEO

EIN 462763878
IA · NTEE Z99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Fred Zesigeruntil 123124, Executive Director / CEO ($33,965) against every comparable organization that fit the selection criteria — 184 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Fred Zesigeruntil 123124 — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

184 organizations qualified on sector, size, and geography 184 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $237,590 $33,965
$10,10010th
$20,83925th
$47,225Median
$69,32175th
$90,21990th
$33,965This org · 39th
p10$10,100
p25$20,839
p50$47,225
p75$69,321
p90$90,219
$33,965

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
Friends Of The Children's Justice HI$256,351 Executive Director $65,676 $55,123 2024
The Portland Fellowship OR$252,107 Executive Director $94,400 $82,183 2024
Orcas Open Arts WA$257,731 President $18,400 $15,444 2024
Science Arts Sports Center For Children Inc CO$251,200 Principal $64,020 $57,548 2024
Nawbo - Indianapolis IN$250,662 Executive Director $85,500 $84,526 2024
Fishinko Payee Services WA$249,253 Co-executive Director $86,736 $72,799 2024
Danville Girls Chorus CA$249,208 Artistic Dir $35,695 $28,895 2024
South Coast Chorale Inc CA$248,605 Executive Director $11,201 $9,335 2023
Community Vitalization Council CA$248,526 President $26,600 $21,533 2024
Our House Of Central Vermont Inc VT$247,835 Executive Director $66,155 $64,266 2023
Indigenous Training Ministries Inc FL$247,691 Executive Director $43,288 $39,249 2023
International Association Of Pastel MA$247,646 Executive Director $77,361 $67,095 2023
Mexico Missions Inc OK$261,818 President $6,500 $6,710 2024
Present Help In The Time Of Trouble Refuge Inc PA$247,484 Ceo/president $28,472 $26,617 2024
Womens Own Worth AR$247,333 Chairperson $24,000 $25,290 2024
Wisconsin Ffa Center Inc WI$262,304 Executive Di $85,858 $84,060 2024
Serve Orlando Inc FL$262,554 President $57,050 $50,242 2024
Residential Rehabilitation Housing Inc MA$246,131 President $43,324 $36,497 2024
Clallam-jefferson County Pro Bono WA$245,920 Executive Director $78,840 $68,126 2023
Snoqualmie Valley Preservation Alliance WA$264,774 Executive Dir. $88,125 $73,965 2024
Peace Grove Inc CA$244,008 President $43,669 $36,394 2023
Desales Community Development MO$243,710 Chief Operating Officer $31,913 $31,687 2024
North Texas Seniors Golf Association TX$267,045 President $42 $39 2024
People Of Praise Vancouver Wa WA$241,899 President $33,000 $26,983 2025
Upward Bound Study Center Inc CA$241,747 Education Coordinator $35,382 $29,488 2023

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 default39th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted28th

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 (Fred Zesigeruntil 123124) 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 184 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,965 is reasonable (approximately the 39th 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.