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PeerBasis
Compensation Comparability Determination

Main Street Lexington

Executive Director / CEO

EIN 463289690
VA · NTEE S99
FY ending 2024-06-30
June 13, 2026

This analysis benchmarks the total compensation of Rebecca Logan, Executive Director / CEO ($64,080) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$573 total compensation of comparable organizations → $131,592 $64,080
$3,95810th
$9,75825th
$41,689Median
$73,31575th
$94,26590th
$64,080This org · 70th
p10$3,958
p25$9,758
p50$41,689
p75$73,315
p90$94,265
$64,080

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 VA 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
Chittenden County Senior Citizens Alliance Inc VT$163,408 Executive Director $47,840 $49,870 2024
Laguna Community Foundation NM$149,059 Executive Di $76,188 $87,375 2023
Doctors Park Professional Assoc Inc MO$147,753 President/ad $24,000 $27,105 2023
Pride In Saginaw Inc MI$174,966 Director $44,511 $46,356 2025
Idaho Second Amendment Alliance ID$143,870 President $36,000 $39,663 2024
Erie Basin Rc&d Council Inc OH$143,697 Coordinator $38,640 $42,386 2024
Center For The Advancement Of The Steady VA$135,130 Executive Director $112,131 $115,443 2023
For A Loving Future CA$187,464 Ceo $107,950 $94,053 2025
Linda Vista Mutual Water Company CA$130,193 President $1,400 $1,252 2024
Asset Based Community Development Institute IL$129,371 Vice President/director $3,000 $3,145 2023
Enterprise Development & Management Corp IN$194,491 Board Member $3,600 $4,048 2023
Leadmo MO$194,877 Executive Director $39,229 $43,032 2024
Rebuilding Together Central Alabama AL$195,730 Executive Director $65,000 $72,728 2024
American Freedom Assembly Inc AL$125,058 President $76,764 $88,427 2023
Ibew Local 180 Holding Company CA$124,206 Business Manager $58,320 $53,697 2023
Benevolent Society MI$122,836 Cfo $550 $573 2025
Venture Carolina SC$199,622 Executive Director $5,400 $5,835 2024
Citizens4community OR$200,555 Executive Director $78,056 $75,074 2024
Societa Mutuo Socorso Enrico Caruso In Manville Ri RI$202,411 Treasurer $6,300 $6,441 2023
Moffett Park Business Group CA$119,560 Executive Dir. $107,539 $96,174 2024
Built2last Innovations Lab Inc NC$203,953 Executive Director $119,439 $131,592 2023
Kulaiwi Land Trust HI$205,010 Interim Executive Director-ceo $18,750 $17,900 2023
Integrative Development Initiative CA$205,875 2023 Cfo & Food Cycle Collective Co-coordinator $2,581 $2,376 2023
Buffalo Reuse Inc NY$207,027 President $8,378 $7,841 2024
Detroit Greenways Coalition MI$207,038 Executive Director $50,000 $55,029 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default70th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted63rd

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 (Rebecca Logan) 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 13, 2026, comparing compensation against 40 similarly situated organizations (Same NTEE sector (S99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,080 is reasonable (approximately the 70th 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 13, 2026.