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PeerBasis
Compensation Comparability Determination

Michigan Center For Employee Owners

Executive Director / CEO

EIN 881351848
MI · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Roy J Messing, Executive Director / CEO ($75,917) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Roy J Messing — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$251 total compensation of comparable organizations → $250,639 $75,917
$10,10310th
$28,03325th
$50,082Median
$69,60875th
$92,07090th
$75,917This org · 78th
p10$10,103
p25$28,033
p50$50,082
p75$69,608
p90$92,070
$75,917

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 MI 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
American Academy Of Cosmetic Dentistry WI$205,297 Executive Director $22,604 $22,871 2024
Wayfinders Inc IN$205,270 Executive Director $85,000 $86,844 2024
Christian Institute CA$208,060 Teacher/director $58,000 $49,955 2023
Literacy Volunteers Of Santa Fe NM$208,460 Executive Dir. $15,999 $16,242 2025
Dr Gertrude A Barber Educational PA$204,274 Executive Vice President $18,945 $18,845 2023
Local 619 Jatc MS$203,105 Trustee $29,878 $32,239 2024
Lawrence Funderburke Youth OH$210,661 President $98,500 $101,075 2024
Mission Milby Community Development Corporation TX$210,845 Executive Director $130,000 $125,988 2024
Achieving Success On Purpose Inc NC$211,283 Executive Director $25,354 $26,131 2023
Local 147 Training Fund NY$201,689 Training Dir. $48,261 $42,251 2024
Infinity Foundation IL$200,734 Executive Di $25,600 $24,383 2024
Rappu Inc VA$200,403 Executive Di $39,542 $36,990 2024
Leadership Kitsap Foundation WA$213,097 Executive Director $85,250 $73,946 2024
Someone Who Cares Community Ce GA$213,323 President $6,560 $6,390 2024
National Hartford Center Of MA$197,887 Executive Director $75,000 $67,224 2023
Health-care Education And Living In Poverty DC$216,000 President/ceo $80,000 $68,014 2024
Taproot Farm & Environment Edu Ctr NH$196,475 Executive Di $45,000 $40,256 2024
True Initiative HI$217,550 Ed To 12/24 $79,935 $69,336 2024
Columbia Bartending Agency Incorporated NY$218,310 Executive Director $7,120 $6,072 2025
Iuoe Local 891 Education & Training Fund NY$218,825 Trustee $7,262 $6,545 2023
Global Training Network OK$194,034 President $58,548 $64,305 2023
The Reliance College Fund IL$221,037 Pres./treas. $88,008 $83,826 2024
The William And Lanaea C Featherstone MD$224,131 Founder $30,000 $27,976 2023
Remarkable Mens Practice CA$224,685 President $10,387 $8,946 2023
New York State Care Management NY$225,135 Executive Director $68,250 $59,750 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default78th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted72nd

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 (Roy J Messing) 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 106 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,917 is reasonable (approximately the 78th 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.