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PeerBasis
Compensation Comparability Determination

Sutton County Community Trust

Executive Director / CEO

EIN 510188766
TX · NTEE T31
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Jo Ann Jones, Executive Director / CEO ($2,400) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jo Ann Jones — reported title “Trustee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,498 total compensation of comparable organizations → $277,968 $2,400
$11,02810th
$13,39225th
$32,811Median
$43,09975th
$106,07090th
$2,400This org · 0th
p10$11,028
p25$13,392
p50$32,811
p75$43,099
p90$106,070
$2,400

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 TX 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
Asbury Park Foundation Inc KS$66,371 Chief Executive Officer $12,600 $14,010 2023
Eastside Area Community Foundation IN$66,933 Executive Di $10,500 $11,069 2024
Bay Harbor Foundation MI$56,553 Executive Director $8,000 $8,498 2023
The Good Fight Foundation Inc LA$69,239 Vp / Treasur $30,000 $33,999 2023
Isa Foundation PA$69,832 Exec Director $11,312 $10,986 2025
Marshall Hospital Foundation TX$54,922 President/ceo $269,993 $277,968 2023
Baltimore City Community College MD$72,950 Controller $157,347 $151,403 2023
Memphis-plough Community Foundation TN$74,310 President $50,479 $51,677 2025
S8 Impact Foundation GA$75,796 Trustee $34,041 $34,217 2024
Jobs For Humanity Inc FL$76,980 President & Ceo $31,651 $29,724 2024
Calvin Community Foundation IA$79,743 Ceo $10,541 $11,538 2024
Jewish Family & Children's Services Of NJ$81,731 Ceo $68,048 $60,737 2024
The Foundation Of The Broome-tioga NY$82,492 Chief Executive Officer $35,005 $31,622 2024
Baraga County Community Foundation MI$90,676 Executive Director $38,998 $40,240 2024
Sterling Heights Area Community MI$91,339 Executive Di $35,625 $36,760 2024
Allen Morris Charitable Foundation GA$92,690 Trustee $29,331 $29,483 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted0th

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 (Jo Ann Jones) 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 16 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,400 is reasonable (approximately the 0th 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.