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PeerBasis
Compensation Comparability Determination

Build Up Downtown Inc

Executive Director / CEO

EIN 872565094
FL · NTEE W01
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Allan Devault, Executive Director / CEO ($75,385) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$499 total compensation of comparable organizations → $196,558 $75,385
$9,76310th
$28,23525th
$61,668Median
$66,96175th
$131,21790th
$75,385This org · 76th
p10$9,763
p25$28,235
p50$61,668
p75$66,961
p90$131,217
$75,385

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 FL 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
Tipey Joa Native Warriors CA$253,607 President $55,000 $49,105 2024
Center For Freedom And Prosperity VA$257,351 Chairman & President $39,650 $40,752 2023
Central Oregon Guardianship Assistance OR$267,754 Executive Dir. $19,750 $18,475 2025
Wind River Community Alliance WY$269,874 Director $89,960 $99,601 2024
Gtc Group VA$275,794 Secretary $15,000 $14,589 2025
Cmwp Foundation Inc CT$222,351 President $500 $499 2023
Valley Neighbors Of The Flathead MT$221,586 Co-chair $2,200 $2,524 2023
Out Of The Ashes 5k Inc NC$283,862 Executive Dir. $62,000 $64,530 2025
Center For Access To Qdros CA$285,780 Executive Dir $75,000 $66,961 2024
About Face Veterans Against The War CO$294,278 Co-executive Director $66,923 $66,349 2024
American Salvage Association Inc VA$205,849 Interim Executive Director $42,000 $43,168 2023
Pogo Action Inc DC$300,000 President $30,226 $28,235 2023
Rio Grande Foundation Inc NM$316,279 President-ex-officio $139,569 $155,210 2024
The Foundation For Drug Policy Solutions VA$184,306 Executive Vice President $60,000 $61,668 2023
Support Sky Harbor Coalition AZ$333,435 Executive Director $192,000 $196,558 2023
Act To Change OR$350,850 Executive Director $120,000 $115,221 2024
Springs Of Life Foundation TN$370,916 Vice President $56,400 $63,107 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted71st

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 (Allan Devault) 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 17 similarly situated organizations (Same NTEE sector (W01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,385 is reasonable (approximately the 76th 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.