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PeerBasis
Compensation Comparability Determination

Rebuild Johnston Square Neighborhood

Executive Director / CEO

EIN 810848003
MD · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Regina Hammond, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 315 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

315 organizations qualified on sector, size, and geography 315 within the band form the benchmarked peer set.

Distribution of comparable compensation

$653 total compensation of comparable organizations → $266,793 $75,000
$18,72610th
$43,19925th
$70,176Median
$90,10075th
$122,61290th
$75,000This org · 58th
p10$18,726
p25$43,199
p50$70,176
p75$90,100
p90$122,612
$75,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
First African Community Development Corporation GA$376,657 Executive Director $70,000 $75,284 2024
Durham Central Park NC$377,564 Executive Dir. $86,377 $95,464 2024
Groundwork Bridgeport Inc CT$377,786 President And Ceo $146,150 $146,573 2024
City Center Waco TX$368,676 Executive Director $122,708 $131,293 2024
East Passyunk Avenue Business Improvement District PA$379,868 Executive Director $31,731 $33,846 2024
Havre De Grace Arts Collective Inc MD$368,009 Executive Director $70,000 $70,000 2024
Progeny Startups Inc TN$367,807 Executive Director $88,461 $99,459 2024
Shasta Living Streets CA$367,637 Executive Director $104,867 $94,361 2025
79th Street Corridor Neighborhood Initiave Inc FL$380,551 Executive Director $51,054 $51,301 2024
Good Capital CO$366,947 President $1,000 $1,026 2024
Focused Outreach Richmond Inc VA$381,351 Executive Dir. $67,500 $69,712 2024
Main Street Martinez Inc Dba CA$365,098 Executive Dir. $110,907 $102,436 2024
The Michigan Environmental Council MI$383,497 Former Presi $63,775 $70,410 2024
Mobu Enterprises Foundation Corp GA$383,520 Operations Manager $2,000 $2,214 2023
Rockdale Coalition For Children & Families Inc GA$364,279 Executive Director $82,862 $86,820 2025
Communitycare Of Lyme NH$384,156 Executive Director (Former) $19,200 $18,474 2025
Ferguson Road Initiative TX$363,705 Executive Director $52,885 $56,585 2024
Jackson Hill Main Street Management Corporation NJ$363,560 Executive Director $57,750 $56,781 2023
Greater Louisville Foundation Inc KY$363,497 President/ceo $33,738 $38,771 2024
Main Street Oregon City OR$384,442 Executive Director $68,557 $68,099 2024
Spencer Main Street Company IA$363,357 Director $56,680 $64,671 2025
Kingsbridge Riverdale Van Cortland Development Co NY$384,653 Executive Director $37,668 $37,483 2023
Renew Moline Inc IL$385,922 Executive Director $132,242 $139,061 2024
Positive Move Nfp IL$361,896 Ceo $69,255 $74,978 2023
Flatland Productions Inc TX$386,794 Vp/secretary $112,800 $124,256 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 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 default58th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted53rd

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 (Regina Hammond) 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 315 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 58th 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.