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PeerBasis
Compensation Comparability Determination

Macon County Heritage Center

Executive Director / CEO

EIN 471408835
NC · NTEE P28
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Laura Brooks, Executive Director / CEO ($49,038) against every comparable organization that fit the selection criteria — 42 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

Benchmarked executive: Laura Brooks — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$926 total compensation of comparable organizations → $91,970 $49,038
$9,06010th
$13,59925th
$33,469Median
$54,58475th
$66,27290th
$49,038This org · 67th
p10$9,060
p25$13,599
p50$33,469
p75$54,584
p90$66,272
$49,038

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 NC 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
Castaways Thrift Co NC$238,574 Executive Director - Store Manager $34,824 $33,926 2025
Christlife Inc NY$236,935 President $7,800 $6,821 2024
Masaryktown Community Center Inc FL$236,862 Secretary $20,768 $19,439 2023
Crested Butte Film Festival CO$236,685 Executive Directo $48,333 $46,179 2023
Monroe Street Neighborhood Center OH$240,704 Interim Executive Director (June-october) $27,325 $28,010 2024
Mayville Open Door Inc WI$248,275 President $44,080 $44,553 2024
Cherokee County Family Resource Ctr AL$226,294 Administrator $49,380 $51,630 2024
Love In The Name Of Christ Of Clackamas County Oregon OR$225,056 Executive Director $75,000 $67,407 2024
Newton Highlands Community Development MA$251,705 Executive Dir. $88,833 $77,257 2024
People's City Mission Foundation NE$252,673 Ceo-pcm $11,107 $11,562 2024
Goodwill Industries Of Central Florida FL$255,893 President & Ceo $12,882 $12,058 2023
21st Century Village Community Learning Center NC$256,520 Executive Director $57,180 $57,180 2024
Trinity Restoration Inc RI$218,086 Executive Director $16,620 $15,423 2024
Greater Ideal Family Life Center TX$259,790 Executive Dir. $95,000 $91,970 2024
The Highland Center VA$212,829 Executive Director $66,968 $64,427 2023
Cmak Sandy Hook CT$266,012 Executive Director $75,131 $66,418 2025
Borrego Springs Community Resource CA$208,120 Treasurer $1,546 $1,259 2025
West Side Bazaar Inc NY$268,653 Executive Director $11,075 $9,685 2024
Creekside Place Inc WI$270,303 Executive Director $29,025 $29,337 2024
Samaritan Neighborhood Center CA$270,898 Executive Director And Ceo $73,687 $61,580 2024
Corpus Christi International Seafarers' TX$272,886 Executive Director $53,421 $51,717 2024
Heppner Community Foundation OR$273,739 Director $1,000 $926 2023
Andrews House Inc OH$275,330 Executive Director $67,001 $68,680 2024
North Yonkers Preservation And NY$276,408 Executive Di $36,665 $33,012 2023
Whatsoever Community Center In MO$284,074 Gascich Exec D $63,368 $64,956 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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)67th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted57th

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 (Laura Brooks) 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 42 similarly situated organizations (Same NTEE sector (P28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,038 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). 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.