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PeerBasis
Compensation Comparability Determination

Spokane Area Business Foundation

Executive Director / CEO

EIN 911896341
WA · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alisha Benson, Executive Director / CEO ($27,509) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $140,722 $27,509
$4,98210th
$12,81225th
$30,279Median
$50,45375th
$83,76590th
$27,509This org · 49th
p10$4,982
p25$12,812
p50$30,279
p75$50,453
p90$83,765
$27,509

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 WA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Glcac Support CorporationMA $79,280$32,142 990
Corporacion EleCA $78,877$23,147 990
Greater East St Louis CommunityIL $80,202$49,468 990
Archi-treasures AssociationIL $81,047$95,533 990
Victorian Village Inc CdcTN $81,388$34,999 990
Center City Development CorporationIN $81,791$8,674 990
Greater Bandon By-the-sea CorpOR $81,792$36,606 990
Arise DetroitMI $82,190$90,731 990
Cam FoundationCA $76,141$38,579 990
Nourishing Networks ConsortiumWA $84,445$10,000 990
Alpha Alpha Lambda Community Development IncNJ $74,012$1 990
Bridgeport Generation Now VotesCT $72,569$46,015 990
Eky Heritage Foundation IncKY $86,871$81,730 990
Main Street ManningIA $70,570$14,089 990
Athens Housing Ventures Fund IncGA $70,276$2,555 990
Downtown Branson Betterment AssocMO $69,440$50,453 990
Fells Point Main Street IncMD $68,891$13,955 990
Yvonne Perkins Legacy Fund IncIN $91,002$9,332 990
Sakan Community Resources IncMN $91,376$3,311 990
Community Growth FoundationCO $67,203$32,130 990
Quality Life BlueprintNC $93,278$35,955 990
Friends Of Bastrop Main Street IncLA $65,091$21,334 990
Main Street ElkaderIA $64,493$16,590 990
Our Village Community CenterUT $95,109$12,358 990
Healthy Communities Of SouthernCA $62,998$17,443 990

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 WA 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 default49th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted92nd

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 (Alisha Benson) 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 49 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,509 is reasonable (approximately the 49th 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). 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.