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PeerBasis
Compensation Comparability Determination

Pyramid Community Development Corporatio

Executive Director / CEO

EIN 812614509
OH · NTEE S31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Nelson, Executive Director / CEO ($38,514) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Linda Nelson — reported title “EXECUTIVE DIRECOTR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,105 total compensation of comparable organizations → $226,641 $38,514
$13,99110th
$47,78825th
$79,580Median
$111,92675th
$150,68490th
$38,514This org · 19th
p10$13,991
p25$47,788
p50$79,580
p75$111,926
p90$150,684
$38,514

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 OH 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
Certified Development Corporation SC$447,388 Director $1,875 $1,847 2024
Michigan Faith In Action MI$448,959 Executive Di $61,700 $60,128 2024
Vibe District Virginia Beach VA$446,533 Executive Director $91,406 $83,327 2024
University District Development Associat WA$449,817 Ceo - Officer $139,201 $117,667 2024
Central Region Innovation And KY$450,611 Executive Director $48,082 $50,213 2023
Bayview Community Development Corp CA$453,216 Vice Chairman $12,000 $9,783 2024
Pemiscot County Initiative Network MO$441,365 Director $52,977 $51,611 2025
Lowell Development & Financial Corp MA$458,536 Executive Di $151,318 $128,383 2024
Conyers Rockdale Economic Deve GA$436,100 Exec Director $125,750 $122,904 2023
Fly Sun Valley Alliance Inc ID$427,621 Executive Di $135,752 $136,346 2024
Downtown Pkb Inc WV$423,548 Executive Di $66,121 $67,594 2024
Dania Economic Development Corp Inc FL$474,716 Executive Director $92,065 $87,516 2022
Avatar Non-profit Inc FL$475,621 President $5,000 $4,435 2024
Menomonee Valley Partners Inc WI$420,413 Executive Director $105,614 $107,216 2023
Chico Economic Planning Corporation CA$417,941 Executive Director $104,004 $87,296 2023
Burlington Community Development Corp VT$415,198 President $19,449 $19,028 2023
Tacony Community Development Corpor PA$414,614 Interim Executive Director $55,846 $52,581 2024
Rolland Curtis Commercial Qalicb Inc CA$413,513 President $29,689 $24,205 2024
Midlands Latino Community Development NE$483,552 Executive Director $112,800 $117,931 2023
The Peoples Place Inc CT$412,013 Executive Director $50,769 $44,943 2024
Waipahu Community Association HI$411,945 Executive Dir. $50,000 $42,265 2024
Yonkers South Broadway District Management Association Inc NY$411,834 Executive Director $81,304 $71,414 2023
West Broadway Business And Area Coalition MN$406,331 Executive Director $93,521 $87,248 2024
Craft3 Future Fund OR$405,349 President $31,950 $28,841 2023
Colorado Thrives CO$497,226 Executive Director $170,630 $154,476 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted9th

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 (Linda Nelson) 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 99 similarly situated organizations (Same NTEE sector (S31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,514 is reasonable (approximately the 19th 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.