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PeerBasis
Compensation Comparability Determination

Artesia Mainstreet Inc

Executive Director / CEO

EIN 850448090
NM · NTEE S20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Morgan Fox, Executive Director / CEO ($66,333) against every comparable organization that fit the selection criteria — 325 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

325 organizations qualified on sector, size, and geography 325 within the band form the benchmarked peer set.

Distribution of comparable compensation

$227 total compensation of comparable organizations → $225,251 $66,333
$16,19210th
$41,76025th
$63,322Median
$84,51175th
$113,98390th
$66,333This org · 54th
p10$16,192
p25$41,760
p50$63,322
p75$84,511
p90$113,983
$66,333

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 NM 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
Whole Family Community Initiative IN$494,770 Executive Director $30,000 $28,570 2024
Riverview International Center Inc OH$494,255 Executive Di $75,000 $71,737 2024
Ripple Effects Group NC$497,802 President $75,000 $69,984 2024
Ormond Main Street Inc FL$493,251 Executive Director $70,276 $59,620 2024
Gertrude Wood Community Foundation OH$499,224 Affordable Housing Director $45,006 $43,048 2024
Kauai Planning & Action Alliance HI$492,074 President & $98,376 $79,540 2024
Partnership West Inc NJ$491,728 Executive Director $97,235 $78,401 2024
South Euclid Community Urban Redevelopment Corp OH$491,400 Executive Director Former $65,506 $62,657 2024
Ripple Community Inc PA$500,467 Executive Director $86,467 $77,870 2024
Build Our Lives Together Inc PA$501,597 Executive Director $17,308 $15,587 2024
North Star Community Partners MO$501,850 Ceo $191,476 $183,147 2024
J Jireh Development Corp OH$489,023 Executive Di $30,000 $28,695 2024
Los Angeles River Revitalization CA$502,791 Executive Director $259,481 $202,346 2024
Inspired Foundation Inc MI$487,263 President $30,550 $28,477 2024
Mainstreet El Dorado AR$505,368 Executive Director $53,833 $54,647 2024
Community Health And Empowerment Through Education And Research Inc MD$485,291 Executive Director $19,260 $16,741 2023
The Manchester Citizens Corporation PA$485,051 Executive Director $70,000 $64,903 2023
Pitkin Avenue District Management Association Inc NY$484,644 Executive Director $127,097 $103,717 2024
North Iowa Corridor Economic Development Corporation IA$507,544 President $183,112 $186,411 2023
South Orange Village Center Alliance Inc NJ$508,802 Executive Director $96,000 $77,405 2024
Pawtucket Soup Kitchen RI$509,185 Executive Di $68,746 $59,530 2024
Downtown Ontario Improvement Association CA$481,784 Executive Director $94,516 $73,704 2024
Community Action Of Nebraska Inc NE$481,533 Executive Director $89,719 $87,145 2024
Heart Of Biddeford ME$511,413 Executive Di $58,802 $53,174 2024
Main Street Union City Inc TN$478,645 Director $42,769 $39,552 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default54th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted48th

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 (Morgan Fox) 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 325 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,333 is reasonable (approximately the 54th 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.