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PeerBasis
Compensation Comparability Determination

Main Street Union City Inc

Executive Director / CEO

EIN 621468215
TN · NTEE S200
FY ending 2025-06-30
June 10, 2026

This analysis benchmarks the total compensation of Katie Graves, Executive Director / CEO ($42,769) against every comparable organization that fit the selection criteria — 327 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

327 organizations qualified on sector, size, and geography 327 within the band form the benchmarked peer set.

Distribution of comparable compensation

$596 total compensation of comparable organizations → $243,570 $42,769
$17,90510th
$45,13625th
$68,731Median
$89,57575th
$121,22990th
$42,769This org · 24th
p10$17,905
p25$45,136
p50$68,731
p75$89,575
p90$121,229
$42,769

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 TN 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
Flipp Inc VA$478,201 Ceo & Exec Dir. $63,846 $60,198 2024
Rich Restoring Inner City Hope Inc MD$477,815 Executive Director $125,000 $114,119 2024
Limitless Community Development SC$477,269 Executive Di $59,216 $60,326 2024
Community Action Of Nebraska Inc NE$481,533 Executive Director $89,719 $94,232 2024
Downtown Ontario Improvement Association CA$481,784 Executive Director $94,516 $79,699 2024
Comunidades Enraizadas Community Land Trust Inc MA$473,492 Executive Director $84,468 $74,122 2024
Pitkin Avenue District Management Association Inc NY$484,644 Executive Director $127,097 $112,152 2024
The Manchester Citizens Corporation PA$485,051 Executive Director $70,000 $70,180 2023
Community Health And Empowerment Through Education And Research Inc MD$485,291 Executive Director $19,260 $18,103 2023
Inspired Foundation Inc MI$487,263 President $30,550 $30,792 2024
J Jireh Development Corp OH$489,023 Executive Di $30,000 $31,029 2024
Family First Center Of Lake County IL$466,631 Executive Dir. $84,285 $83,306 2023
Teachers Supporting Teachers IL$465,984 Executive Director $125,189 $120,185 2024
South Euclid Community Urban Redevelopment Corp OH$491,400 Executive Director Former $65,506 $67,752 2024
Mobilisation Lab Collective Inc NY$465,600 Officer $23,071 $20,960 2023
Partnership West Inc NJ$491,728 Executive Director $97,235 $84,777 2024
Kauai Planning & Action Alliance HI$492,074 President & $98,376 $86,009 2024
Castle Hill District Management Association Inc NY$465,000 Executive Director $34,094 $30,085 2024
Mt Airy Community Services Corp PA$464,584 President $45,000 $45,116 2023
Ormond Main Street Inc FL$493,251 Executive Director $70,276 $64,468 2024
Hbcu Cares AL$463,977 Part-year Executive Director $59,500 $62,771 2024
Riverview International Center Inc OH$494,255 Executive Di $75,000 $77,571 2024
Whole Family Community Initiative IN$494,770 Executive Director $30,000 $30,894 2024
Community Chest Of Knox Co Inc TN$461,949 President $6,000 $6,159 2024
Artesia Mainstreet Inc NM$495,876 Executive Director $66,333 $71,727 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted18th

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 (Katie Graves) 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 10, 2026, comparing compensation against 327 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,769 is reasonable (approximately the 24th 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 10, 2026.