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PeerBasis
Compensation Comparability Determination

Cor Community Develope

Executive Director / CEO

EIN 834335831
MO · NTEE W99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda Smith, Executive Director / CEO ($8,200) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$419 total compensation of comparable organizations → $268,331 $8,200
$1,08810th
$3,87625th
$13,185Median
$33,17175th
$63,27390th
$8,200This org · 41st
p10$1,088
p25$3,876
p50$13,185
p75$33,171
p90$63,273
$8,200

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 MO 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
Global Resource Connections Inc IN$71,353 Secretary $25,410 $24,574 2024
Patriot Week Inc MI$70,005 Executive Director $19,500 $18,458 2024
American Legion Post #132 Emerson & Lane ME$72,742 Commander $1,200 $1,074 2025
Ten8 Project MO$73,188 Executive Director $33,654 $33,654 2023
Business Roundtable Action DC$74,132 Executive Director & Director $78,625 $63,273 2024
American Legion VT$74,473 First Vice Commander $3,348 $3,182 2023
Fit First Responders Inc OK$74,742 Executive Director $1,000 $1,009 2024
Byron L Sylvaro Post 82 American Legion MA$75,389 Jr Vice Commander $10,500 $8,653 2024
Patriotic Kenny Foundation MN$75,889 Executive Di $6,500 $5,890 2024
San Cristobal Mutual Domestic Water NM$75,971 Treasurer $3,275 $3,230 2024
Silver Spring Memorial Post 2562 Vf MD$78,130 Post Quartermaster $2,600 $2,295 2023
Governor's Mansion Foundation MS$62,500 Vice President $2,825 $2,811 2025
Council On Aviation Accreditation AL$62,412 President $13,750 $13,623 2024
The Changeorg Charitable Foundation Inc CA$79,381 Executive Director $2,814 $2,294 2023
100 Entrepreneurs Foundation Inc MD$79,404 President & $37,579 $33,171 2023
Caribou Acres Water ID$62,182 Secretary/treasurer $4,000 $3,902 2024
Lake Zurich Post 964 American Legion IL$80,105 Finance Officer (Thru 10/24) $19,875 $17,919 2024
Veterans Home Association Of Valley View PA$80,299 Head Bar Tender $23,188 $21,832 2023
Janet Johnston Housenick And PA$61,111 Vp & Treas $4,500 $4,237 2023
American Legion Post 165 CT$81,585 Adjutant $500 $419 2025
Eden Streets Inc UT$59,562 Executive Director $1,000 $914 2025
Verified Votingorg Inc PA$58,775 Managing Director $7,678 $7,229 2023
Veterans Of Foreign Wars Department Of CA$58,540 Quarter Master $12,000 $9,503 2024
Nebraska Association Of Former State Legislators NE$58,432 Executive Director $1,000 $986 2024
Department Of Massachusetts Vfw Auxiliary Inc MA$83,297 President $4,703 $3,876 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2023 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 MO 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 default41st
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted33rd

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 (Brenda Smith) 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 61 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,200 is reasonable (approximately the 41st 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.