Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Moravia Park Community Development Corporation

Executive Director / CEO

EIN 522294492
MD · NTEE S20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Duane George, Executive Director / CEO ($29,413) against every comparable organization that fit the selection criteria — 304 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

304 organizations qualified on sector, size, and geography 304 within the band form the benchmarked peer set.

Distribution of comparable compensation

$634 total compensation of comparable organizations → $190,169 $29,413
$18,04610th
$37,61625th
$64,729Median
$84,56575th
$115,28790th
$29,413This org · 18th
p10$18,046
p25$37,616
p50$64,729
p75$84,565
p90$115,287
$29,413

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

OrganizationStateTotal revenueTotal compSource
Experience The Heart OfIN $293,906$47,657 990
Foundation For Body Mind & SpiritTX $292,958$36,602 990
Tooley Comm Development Group IncFL $296,089$70,338 990
United Human Services Of Se AlaskaAK $296,107$11,920 990
Houghton Jones Neighborhood Task Force IncMI $296,350$24,929 990
Shaker Heights Development CorporationOH $290,507$98,726 990
Downtown BrookingsSD $297,995$42,608 990
One In A Million IncIL $289,444$38,546 990
West Bank Business AssociationMN $288,979$32,561 990
Canoga Park Improvement AssociationCA $299,192$52,831 990
District 2 Community Enhancement CorporationLA $299,563$109,459 990
Puede NetworkTX $299,580$64,954 990
Davis Tennon FoundationWI $300,000$81,377 990
Main Street Gettysburg IncPA $287,455$83,737 990
Ken-rock Community Center IncIL $287,423$68,163 990
Main Street MurfreesbororutherfordTN $300,829$77,264 990
Connect Waukegan NfpIL $287,155$122,108 990
Wayne County Family CenterPA $301,055$54,500 990
Partners For Livable OmahaNE $286,715$77,531 990
Mount Washington CommunityPA $301,486$36,262 990
Sgr FoundationPA $301,908$15,541 990
Westwood UnidosCO $301,959$83,030 990
North Capital Main StreetDC $285,374$45,225 990
The Montague Street District ManagementNY $284,926$57,535 990
Sheppard Military Affairs CommitteeTX $284,060$91,123 990

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 MD 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 default18th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted17th

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 (Duane George) 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 304 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,413 is reasonable (approximately the 18th 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). 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.