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PeerBasis
Compensation Comparability Determination

Jamestown Regional Entrepreneur Center

Executive Director / CEO

EIN 823190585
ND · NTEE S31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine Roth, Executive Director / CEO ($75,539) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,220 total compensation of comparable organizations → $119,706 $75,539
$14,59810th
$27,68925th
$52,280Median
$85,83075th
$98,17990th
$75,539This org · 61st
p10$14,598
p25$27,689
p50$52,280
p75$85,830
p90$98,179
$75,539

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 ND 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
Friends Of Historic Downtown West Branch IA$131,292 Exec Director $57,903 $57,773 2024
Citywide Small Business Development OH$131,178 President $46,542 $44,920 2024
The Lowry Foundation CO$129,882 Interim Ed $24,270 $21,206 2024
Charles Street Development Corp MD$128,646 Executive Director $58,500 $49,838 2024
Cass Logansport Economic Developmen IN$143,763 Executive Di $80,501 $77,358 2024
The Andre Sayegh Civic Association Inc NJ$125,456 Treasurer $1,500 $1,220 2024
Agricultural Development Initiatives TN$146,233 Ceo, President, Director $85,800 $84,610 2023
Blackville Community Development SC$122,207 Executive Director $8,170 $7,996 2023
Downtown Mebane Development Corporation NC$152,611 Executive Director $38,020 $34,875 2025
Go-edc Foundation Inc WI$117,428 President & Ceo $18,313 $17,428 2024
Urban Strategic Solutions CA$116,537 Ceo $120,000 $94,423 2024
Comeunity Cafe TN$156,995 Assistant $19,360 $19,092 2023
Fredericksburg Virginia Main Street Inc VA$160,940 Interim Executive Director $35,000 $31,704 2023
The Valley Center Opportunity Zone NV$161,025 President Ceo $35,000 $31,969 2024
Cathedral District-jax Inc FL$165,794 Ceo/presiden $93,675 $80,189 2024
Columbia Valley Housing Association Dba WA$171,894 Executive Dir. $35,538 $29,850 2023
Greater Austin San Antonio Corridor TX$172,168 President $131,325 $119,706 2024
Main Street Fort Pierce Inc FL$172,200 Executive Di $107,307 $89,491 2025
Baltimore Avenue Redevelopment Corporation PA$174,500 President $80,418 $73,077 2024
Albia Industrial Development IA$178,441 President $107,184 $106,943 2024
Economic Development Alliance Of OH$187,785 Economic Development Direc $4,532 $4,374 2024
Downtown West Allis Inc WI$191,279 Exec Director $57,500 $54,721 2024
Pawtucket Foundation RI$192,116 Executive Di $108,000 $91,934 2025
Grant County Economic Developement Corporation KS$194,562 Executive Director $81,007 $82,103 2023
Visit Fort Wayne Foundation Inc IN$195,656 Executive Di $21,697 $20,850 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default61st
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted46th

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 (Katherine Roth) 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 28 similarly situated organizations (Same NTEE sector (S31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,539 is reasonable (approximately the 61st 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.