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PeerBasis
Compensation Comparability Determination

Decatur County Development Corp

Executive Director / CEO

EIN 731665057
IA · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cierra Fountain, Executive Director / CEO ($45,824) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cierra Fountain — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $142,464 $45,824
$4,90010th
$17,52525th
$35,371Median
$61,49875th
$73,48590th
$45,824This org · 64th
p10$4,900
p25$17,525
p50$35,371
p75$61,498
p90$73,485
$45,824

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 IA 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
Christmas In April St Marys County MD$109,551 Executive Director $54,750 $45,543 2025
Loving Library AZ$107,908 Ceo $30,000 $26,350 2024
Town Square Inc NY$107,852 Executive Director $30,000 $24,758 2024
Aberdeen Main Street Inc MS$106,433 Coordinator $17,450 $17,750 2024
Urbandale Community Action Network IA$106,206 Executive Director $40,357 $41,549 2023
Lakewood Seward Park Community WA$111,789 Executive Dire $20,017 $16,851 2023
Motivated Young Scholars PA$114,532 Youth And Family Services $12,000 $10,929 2024
Theclevelandobserver OH$115,375 Vice President $700 $697 2023
Osgood Beautification And Main Street De IN$102,008 Treasurer $475 $457 2024
Mckinley Park Development Council IL$100,234 Managing Dir. $5,167 $4,639 2024
Promote Carmel Inc IN$100,190 Officer $48,750 $46,952 2024
Laurel Redevelopment Corporation DE$100,146 Executive Di $75,000 $67,069 2024
Oakland Renaissance Nmtc Inc CA$99,920 President $145,905 $115,065 2024
The Collective Empowerment Group MD$99,445 President $10,000 $8,790 2023
Omro Area Community Center Inc WI$99,281 Executive Director $21,713 $20,710 2024
Tourism-recreation Investment Partnership Of David NC$119,621 Executive Director $79,166 $72,781 2025
Bexley Area Chamber Of Commerce OH$119,719 Executive Di $47,539 $45,985 2024
Hustle Winston-salem NC$120,434 Executive Director $33,333 $32,385 2023
Shreveport Common Inc LA$96,199 Executive Director $60,000 $62,122 2023
Our Village Community Center UT$95,109 President $10,500 $10,105 2023
Summit Impact CA$124,138 Executive Di $175,464 $142,464 2023
Quality Life Blueprint NC$93,278 Executive Director $31,154 $29,399 2024
El Dorado Main Street Inc KS$124,748 Executive Director $35,000 $34,533 2024
Sakan Community Resources Inc MN$91,376 Managing Director $70,475 $63,599 2024
Yvonne Perkins Legacy Fund Inc IN$91,002 President And Director $7,923 $7,631 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default64th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted58th

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 (Cierra Fountain) 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 76 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,824 is reasonable (approximately the 64th 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.