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PeerBasis
Compensation Comparability Determination

Nuca Of Kentucky Inc

Executive Director / CEO

EIN 870821432
KY · NTEE S034
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Jo Spurlock, Executive Director / CEO ($39,000) against every comparable organization that fit the selection criteria — 586 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Jo Spurlock — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

586 organizations qualified on sector, size, and geography 586 within the band form the benchmarked peer set.

Distribution of comparable compensation

$466 total compensation of comparable organizations → $179,639 $39,000
$6,41810th
$18,77825th
$42,979Median
$65,96575th
$86,82590th
$39,000This org · 45th
p10$6,418
p25$18,778
p50$42,979
p75$65,965
p90$86,825
$39,000

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 KY 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
Chamber Of Commerce Trenton Mo MO$135,222 Past Executive Director $51,847 $52,622 2023
Interior Cabaret Hotel Restaurant & AK$135,245 Sec/treas $13,490 $12,004 2024
Center For The Advancement Of The Steady VA$135,130 Executive Director $112,131 $103,750 2023
Grow Grand Island Inc NE$135,084 Chair Person $30,000 $30,033 2024
East Peoria Community Foundation Nfp IL$135,030 Administrative Assistant $1,800 $1,696 2023
Jamestown Regional Entrepreneur Center ND$135,026 Key Employee $75,539 $77,159 2024
1231-1235 Good Hope Road Inc DC$135,004 Chief Executive Officer $23,544 $19,230 2024
Rock & Wrap It Up Inc NY$134,916 Ceo $24,000 $20,186 2024
Community Property Inc WI$134,760 Director/treasurer $15,872 $15,429 2024
The Greater Wilkes-barre Development PA$134,703 President/ceo $11,279 $10,469 2024
Tennessee Latin American Chamber Of Commerce TN$135,769 Executive Director $56,513 $56,924 2023
Unite Here Education And Support Fund NY$135,771 President & Director $82,648 $71,566 2023
Murray Main Street Program Inc KY$134,398 Executive Director $47,187 $47,187 2024
Main Street Fairmont Inc WV$136,324 Executive Di $1,875 $1,945 2023
The Indus Entrepreneurs OR$133,776 Executive Director $35,103 $31,238 2023
Air Institute Corporation MD$136,650 Executive Director $97,717 $87,544 2023
Egleston Square Main Street Inc MA$133,546 Executive Director $56,435 $45,986 2025
Camba Economic Development Corporation NY$133,495 President/ceo $87,526 $75,790 2023
West Broadway Neighborhood Association RI$133,281 Executive Director $45,619 $40,715 2024
Community En Accion TX$133,058 Executive Director $102,500 $95,435 2024
Nwgm Title Holding Company Iii Inc NH$132,850 President $19,521 $16,345 2025
Opportunity Wichita Inc KS$132,579 President - Greater Wichita Partnership $28,612 $28,771 2024
Midtown Raleigh Alliance Inc NC$137,805 Executive Director $77,557 $74,590 2024
North Dakota Construction Council ND$132,470 Executive Dir. $12,000 $12,257 2024
Ripley County Economic Development Corporation IN$138,295 Executive Director $75,000 $73,617 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default45th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted32nd

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 (Mary Jo Spurlock) 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 586 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,000 is reasonable (approximately the 45th 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.