Compensation Comparability

This analysis benchmarks the total compensation of Austin Brown, Executive Director / CEO ($68,720) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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

Organization	State	Total revenue	Total comp	Source
Fredericksburg Virginia Main Street Inc	VA	$160,940	$32,150	990
The Valley Center Opportunity Zone	NV	$161,025	$32,419	990
Downtown Mebane Development Corporation	NC	$152,611	$35,365	990
Cathedral District-jax Inc	FL	$165,794	$81,317	990
Agricultural Development Initiatives	TN	$146,233	$85,800	990
Cass Logansport Economic Developmen	IN	$143,763	$78,445	990
Columbia Valley Housing Association Dba	WA	$171,894	$30,269	990
Greater Austin San Antonio Corridor	TX	$172,168	$121,389	990
Main Street Fort Pierce Inc	FL	$172,200	$90,750	990
Baltimore Avenue Redevelopment Corporation	PA	$174,500	$74,105	990
Albia Industrial Development	IA	$178,441	$108,447	990
Jamestown Regional Entrepreneur Center	ND	$135,026	$76,602	990
Friends Of Historic Downtown West Branch	IA	$131,292	$58,585	990
Citywide Small Business Development	OH	$131,178	$45,552	990
The Lowry Foundation	CO	$129,882	$21,505	990
Charles Street Development Corp	MD	$128,646	$50,539	990
Economic Development Alliance Of	OH	$187,785	$4,436	990
The Andre Sayegh Civic Association Inc	NJ	$125,456	$1,238	990
Downtown West Allis Inc	WI	$191,279	$55,490	990
Blackville Community Development	SC	$122,207	$8,109	990
Pawtucket Foundation	RI	$192,116	$93,228	990
Grant County Economic Developement Corporation	KS	$194,562	$83,257	990
Visit Fort Wayne Foundation Inc	IN	$195,656	$21,144	990
Site Readiness For Good Jobs Fund	OH	$195,812	$36,343	990
Go-edc Foundation Inc	WI	$117,428	$17,673	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 TN 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:

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

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	56^th
Total compensation (D + F), as reported (no adjustments)	54^th
Reportable pay only (column D), adjusted	37^th
All sources (D + E + F), adjusted	39^th

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

The compensation of the Executive Director / CEO (Austin Brown) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 41 similarly situated organizations (Same NTEE sector (S31), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $68,720 is reasonable (approximately the 56^th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].