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PeerBasis
Compensation Comparability Determination

Mountaineer Hbpa Benevolent Trust

Executive Director / CEO

EIN 556136547
WV · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alicia L Mehaffey, Executive Director / CEO ($20,533) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Alicia L Mehaffey — reported title “TRUST ADMINISTRATOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$463 total compensation of comparable organizations → $144,068 $20,533
$5,42210th
$23,06225th
$42,734Median
$65,12875th
$84,05290th
$20,533This org · 23rd
p10$5,422
p25$23,062
p50$42,734
p75$65,128
p90$84,052
$20,533

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 WV 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
Newburg Community Club ND$128,292 President $5,800 $5,727 2025
Greater Palm River Point Community Development Corporation FL$128,346 Executive Director $76,000 $65,940 2024
Genesis Group Vision To Reality Inc NY$128,700 President/ceo $92,857 $75,498 2025
El Dorado Main Street Inc KS$124,748 Executive Director $35,000 $34,922 2024
Summit Impact CA$124,138 Executive Di $175,464 $144,068 2023
Community En Accion TX$133,058 Executive Director $102,500 $94,697 2024
West Broadway Neighborhood Association RI$133,281 Executive Director $45,619 $40,400 2024
Egleston Square Main Street Inc MA$133,546 Executive Director $56,435 $45,630 2025
Hustle Winston-salem NC$120,434 Executive Director $33,333 $32,750 2023
Bexley Area Chamber Of Commerce OH$119,719 Executive Di $47,539 $46,503 2024
Murray Main Street Program Inc KY$134,398 Executive Director $47,187 $46,822 2024
Tourism-recreation Investment Partnership Of David NC$119,621 Executive Director $79,166 $73,601 2025
East Peoria Community Foundation Nfp IL$135,030 Administrative Assistant $1,800 $1,683 2023
Grow Grand Island Inc NE$135,084 Chair Person $30,000 $29,801 2024
Main Street Fairmont Inc WV$136,324 Executive Di $1,875 $1,930 2023
Theclevelandobserver OH$115,375 Vice President $700 $705 2023
Thrive On Network Inc NY$139,340 Founder + Executive Director $81,500 $72,897 2022
Northwest Ottawa Chamber Foundation MI$139,424 President $4,042 $3,754 2025
Motivated Young Scholars PA$114,532 Youth And Family Services $12,000 $11,052 2024
Main Street Searcy Inc AR$139,692 Executive Direc $51,879 $53,858 2024
Friends Of Residential Treasuresla CA$140,465 Executive Director $17,500 $13,956 2024
Lakewood Seward Park Community WA$111,789 Executive Dire $20,017 $17,041 2023
Worldnets Synergy Foundation I PR$143,000 Executive Dire $86,058 $86,058 2024
Christmas In April St Marys County MD$109,551 Executive Director $54,750 $46,056 2025
Central Florida Utility & Transport Contractors Association Inc FL$144,559 Executive Director $37,700 $32,710 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted33rd
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 (Alicia L Mehaffey) 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 95 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,533 is reasonable (approximately the 23rd 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.