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PeerBasis
Compensation Comparability Determination

Downtown Moorhead Inc

Executive Director / CEO

EIN 813097290
MN · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Derrick Lapoint, Executive Director / CEO ($170,346) against every comparable organization that fit the selection criteria — 444 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

444 organizations qualified on sector, size, and geography 444 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $290,849 $170,346
$13,06610th
$40,05925th
$65,372Median
$91,13475th
$125,90690th
$170,346This org · 97th
p10$13,066
p25$40,059
p50$65,372
p75$91,134
p90$125,906
$170,346

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 MN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Shelby County Economic Development Board IncMO $219,838$142,785 990
Ark Residential Assisted Living AsnAR $220,069$155,298 990
Adams County Chamber Of Commerce IncWI $220,256$52,846 990
Owners' Counsel Of America IncID $219,558$72,670 990
Greater Fairbanks Board Of RealtorsAK $220,348$82,747 990
Missouri State Assessors AssociationMO $220,614$322 990
Missouri Ambulance AssociationMO $219,053$17,686 990
Colerain Chamber Of Commerce IncOH $218,999$82,215 990
Georgia Head Start Association IncGA $221,542$68,555 990
Real Estate Association Of Puget SoundWA $221,839$66,138 990
Bedford Chamber Of Commerce IncVA $221,895$55,440 990
Rogue Valley VintnersOR $222,028$77,891 990
Oregon Cheese GuildOR $217,494$78,946 990
Austin Chamber Of CommerceIL $217,403$31,845 990
Germantown Area Chamber Of CommerceWI $217,363$48,672 990
Nw High PerformanceOR $222,514$130,154 990
Procedure Professionals Association IncFL $217,027$1,711 990
The Lower Niagara River Region ChamberNY $222,922$75,408 990
Next Generation In Trucking AssociationKY $223,098$158,299 990
Veterinary Specialty Practice Alliance IncOH $223,460$66,886 990
Culver City Arts DistrictCA $216,320$11,127 990
National Association Of CertifiedTX $216,295$101,235 990
Blair Chiropractic MembershipAL $223,589$73,061 990
Icti C A R E Foundation IncNY $223,734$120,910 990
Creative Enterprise ZoneMN $223,848$91,528 990

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 MN 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted94th

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 (Derrick Lapoint) 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 444 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $170,346 is reasonable (approximately the 97th 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). 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.