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PeerBasis
Compensation Comparability Determination

Liberation Park Market Hall

Executive Director / CEO

EIN 884017793
CA · NTEE S31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua Simon, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joshua Simon — reported title “TREASURER, BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$500 total compensation of comparable organizations → $203,363 $30,000
$3,79210th
$16,16225th
$23,129Median
$46,55475th
$91,60790th
$30,000This org · 55th
p10$3,792
p25$16,162
p50$23,129
p75$46,554
p90$91,607
$30,000

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 CA 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
Sdbtc Family Housing Corp Three CA$10,985 Ceo $9,060 $9,060 2023
Isles Community Enterprises Corp NJ$11,257 Managing Director $18,711 $18,791 2024
Evansville Sports Corporation IN$11,593 Member-at-large $26,061 $30,914 2024
Monterra Community Fund CA$10,510 President $37,472 $36,397 2024
Maple River Chamber Of Commerce Inc MN$11,744 Coordinator $2,216 $2,463 2024
John G Watson Foundation CA$11,844 President $30,000 $30,000 2023
Hoyt Lakes Chamber Of Commerce MN$10,304 Gambling Manager $14,808 $16,034 2025
Bbc Community Development Corporation SC$10,000 Treasurer $18,720 $21,968 2024
Nhs Ii Properties Llc PA$12,920 President/ceo $55,952 $64,617 2023
Northwest Minnesota Community Impact MN$9,202 President $9,537 $10,600 2024
Cmh Ii Holding Co MD$13,483 Ceo - Retired 2/23 $187,831 $203,363 2023
Digital Enterprise Society OH$8,595 Operations Manager $107,153 $127,661 2024
Opportunities Ventures Inc VT$13,901 President & Ceo $14,195 $16,546 2023
Buckman Trailblazers Snowmobile Club Inc MN$8,279 President $450 $500 2024
Petpals Of Southern New Jersey Inc NJ$14,302 Executive Director $20,800 $21,507 2023
Downtown Dallas Inc Foundation TX$7,888 President & Ceo $44,383 $49,940 2024
Mineral County Economic MT$14,389 Director $24,419 $30,483 2023
Southeast Regional Development Corp TN$7,815 Director $80,000 $94,590 2024
Winchester Economic Development Corp NH$14,675 Executive Director $15,864 $16,964 2023
Jump Shot Land Corporation GA$7,549 President $57,258 $64,760 2024
The National Association Of Spine IL$14,727 Executive Director $21,964 $24,289 2024
Harmony Lodge 17 Faam DC$7,511 Secretary $3,249 $3,207 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default55th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted59th

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 (Joshua Simon) 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 22 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 55th 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.