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PeerBasis
Compensation Comparability Determination

Pike District Partnership Inc

Executive Director / CEO

EIN 882627892
MD · NTEE S40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eugene Cornelius, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,542 total compensation of comparable organizations → $349,962 $90,000
$44,96010th
$68,61625th
$88,180Median
$127,44175th
$203,91990th
$90,000This org · 51st
p10$44,960
p25$68,616
p50$88,180
p75$127,441
p90$203,919
$90,000

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 MD 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
Girard Area Industrial Development Corp PA$333,361 Chairman $73,442 $78,338 2024
Tic Council Americas Inc DC$331,703 Executive Director-til 8/2023 $99,221 $95,883 2023
The Cannabis Alliance WA$331,103 Executive Dir. $45,833 $45,188 2023
Carroll County Economic Development GA$330,816 Exec Committee $237,071 $262,498 2023
Mississippi Apartment Association MS$335,360 Association Director $58,803 $72,121 2023
African American Real Estate DC$328,179 President $46,500 $44,935 2023
Forward High Point Inc NC$322,019 Chief Executive Officer $104,545 $112,565 2025
Fulshear-katy Area Chamber Of Commerce TX$319,654 President $94,994 $104,642 2023
Irrigation & Electrical Districts AZ$349,001 Executive Di $308,828 $317,687 2024
Michigan Israel Business Accelerator MI$353,207 Chief Executive Officer (End Jan 2025) $19,401 $21,419 2024
Ingersoll Grand Self-supported Municipal IA$354,444 Executive Dir. $76,987 $87,841 2025
National Cooperative Procurement MN$311,046 Executive Director $140,400 $148,390 2024
The Construction Institute Inc CT$354,876 Executive Director $74,200 $76,613 2023
Imperial County Association Of Realtors CA$354,935 Chief Executive Officer $79,960 $73,853 2024
Kansas Independent Electrical KS$309,646 Executive Di $70,833 $84,269 2023
Central Texas Angel Network TX$306,410 Executive Director $128,792 $137,802 2024
Dbl Equity Partners ND$304,896 President, Ceo, And Secret $48,437 $56,856 2024
Construction Builders Association OH$304,251 Executive Director $98,500 $114,886 2023
Auto Body Association Of Texas TX$303,287 Executive Dir. $72,048 $77,088 2024
Michigan Retailers Foundation MI$365,589 President/ce $59,220 $67,312 2023
Isa Michigan MI$367,250 Executive Director $85,000 $96,615 2023
Ohio Alliance Of Ymca's OH$369,773 Chief Executive Officer $223,730 $260,949 2023
Hawaii Masons And Plasterers Union HI$370,416 Executive Director $180,031 $172,405 2024
The Cyber Guild Inc VA$293,920 Executive Director $102,349 $108,825 2023
Chelsea Area Chamber Of Commerce MI$372,034 Executive Di $72,870 $80,451 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default51st
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted46th

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 (Eugene Cornelius) 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 92 similarly situated organizations (Same NTEE sector (S40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 51st 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.