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PeerBasis
Compensation Comparability Determination

Healthy Communities Of Southern

Executive Director / CEO

EIN 522391185
CA · NTEE S20
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Nelms, Executive Director / CEO ($18,564) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $144,848 $18,564
$9,72210th
$17,28425th
$37,757Median
$75,50875th
$105,66090th
$18,564This org · 29th
p10$9,722
p25$17,284
p50$37,757
p75$75,508
p90$105,660
$18,564

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 CA 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
Main Street Elkader IA$64,493 Executive Director $13,565 $17,656 2024
Friends Of Bastrop Main Street Inc LA$65,091 Exec. Director $17,346 $22,705 2024
Personal Affordable Living Inc CO$60,636 Director $15,055 $17,160 2024
Trellis Community Development AZ$60,219 Ceo (Thru July 2024) $5,027 $5,747 2024
Bridge Homes Inc CA$59,215 Vice President & Cfo/director $120,312 $127,143 2023
Aledo Main Street Inc Nfp IL$59,053 Executive Di $46,230 $52,634 2025
Main Street Lawrenceburg TN$59,050 Executive Director $36,205 $45,238 2024
Jefferson Street United Merchants TN$58,984 Executive Di $10,600 $13,636 2023
Community Growth Foundation CO$67,203 President $23,812 $27,142 2024
Fells Point Main Street Inc MD$68,891 Executive Dir. $13,364 $14,852 2024
Downtown Branson Betterment Assoc MO$69,440 Executive Di $39,793 $53,695 2022
Athens Housing Ventures Fund Inc GA$70,276 Former Presi $2,210 $2,719 2023
Main Street Manning IA$70,570 Executive Di $11,520 $14,994 2024
Ghf Residential Services ME$54,863 President/ceo $96,584 $114,964 2024
Bridgeport Generation Now Votes CT$72,569 President $43,939 $48,973 2024
Pedro Bay Benefits Corporation Inc AK$52,061 Executive Di $38,880 $44,186 2024
Alpha Alpha Lambda Community Development Inc NJ$74,012 Director $1 $1 2024
Business Resource And Investment Service NY$50,081 Executive Director $134,848 $144,848 2024
Cam Foundation CA$76,141 President $40,000 $41,058 2024
Corryville Community Development OH$48,782 Executive Director (Until 3/31/23) $104,977 $136,073 2023
Madrone Community Development Foundation CA$48,054 President $33,750 $34,643 2024
Corporacion Ele CA$78,877 Director $24,000 $24,635 2024
Glcac Support Corporation MA$79,280 President $32,024 $34,208 2024
Spokane Area Business Foundation WA$79,356 Ceo & Director $27,509 $29,277 2024
Greater East St Louis Community IL$80,202 Executive Director $45,050 $52,648 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2025 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 CA 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 default29th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted21st

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 (Melissa Nelms) 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 38 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,564 is reasonable (approximately the 29th 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.