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PeerBasis
Compensation Comparability Determination

Made With Cola Love

Executive Director / CEO

EIN 932143804
SC · NTEE S30
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nell Fuller, Executive Director / CEO ($12,917) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nell Fuller — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,426 total compensation of comparable organizations → $121,817 $12,917
$10,98510th
$28,41125th
$50,386Median
$70,04275th
$80,68190th
$12,917This org · 13th
p10$10,985
p25$28,411
p50$50,386
p75$70,042
p90$80,681
$12,917

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 SC 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
Mt Washington Valley Economic Council NH$126,072 Executive Director $69,758 $61,742 2024
Naugatuck Economic Development CT$125,130 Ceo $57,115 $50,009 2025
City Urban Revitalization Corporation CA$124,456 Executive Director $35,986 $29,018 2025
Carb Center For Small Business Techctr PA$123,973 Executive Director $49,563 $48,777 2023
Opportunity Wichita Inc KS$132,579 President - Greater Wichita Partnership $28,612 $29,629 2024
Camba Economic Development Corporation NY$133,495 President/ceo $87,526 $78,052 2023
The Greater Wilkes-barre Development PA$134,703 President/ceo $11,279 $10,782 2024
Chinatown Partnership Local Development NY$120,303 Executive Director $136,604 $121,817 2023
Greater Portland Partnership OR$117,584 President And Ceo & Director $59,088 $52,598 2024
Xlerate Health Inc KY$117,500 Chief Executive Officer $20,000 $20,597 2024
Hudson Development Corporation NY$117,479 Executive Director $36,997 $32,992 2023
Crawford County Development Association IL$116,392 Executive Director $60,000 $56,542 2024
Maslow Development Inc CA$139,467 Executive Director $93,750 $79,890 2023
Sonoma County Economic Development CA$115,632 Ed/secretary $13,221 $10,943 2024
Pickaway County Visitors Bureau OH$140,099 Executive Di $41,677 $43,562 2023
Development Research Corporation OH$141,374 President & Ceo $44,158 $46,155 2023
Greater Topeka Partnership Foundation KS$113,645 President & Ceo $51,343 $54,739 2023
Advance Shullsburg Inc WI$141,601 Director $10,633 $10,644 2024
Mexicantown Community Development Corp MI$141,691 Executive Director $5,334 $5,277 2024
Northwest Nebraska Development Corp NE$112,564 Executive Di $55,093 $56,799 2024
North Sioux City Economic SD$144,857 Executive Director $92,288 $100,514 2023
Wv Coalition For Technology Based WV$145,078 Chair/executive Director Part Year $78,500 $81,472 2024
Rolla Regional Economic Commission MO$145,282 Executive Dir. $34,500 $36,061 2023
Economic And Community Growth PA$109,285 President/ce $43,001 $41,105 2024
Sky City Initiative Inc TN$147,097 Executive Director $48,936 $50,762 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted5th

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 (Nell Fuller) 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 56 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,917 is reasonable (approximately the 13th 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.