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PeerBasis
Compensation Comparability Determination

Insight Center For Community Economic Development

Executive Director / CEO

EIN 942410277
CA · NTEE S31B
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Browning, Executive Director / CEO ($116,300) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Browning — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$64 total compensation of comparable organizations → $155,523 $116,300
$15,71810th
$35,92525th
$63,240Median
$97,76275th
$131,13290th
$116,300This org · 86th
p10$15,718
p25$35,925
p50$63,240
p75$97,762
p90$131,132
$116,300

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
Vision Together 2025 Inc PA$196,962 Executive Director $124,431 $139,579 2024
Site Readiness For Good Jobs Fund OH$195,812 Ceo $36,068 $44,240 2023
Visit Fort Wayne Foundation Inc IN$195,656 Executive Di $21,697 $25,738 2024
Grant County Economic Developement Corporation KS$194,562 Executive Director $81,007 $101,349 2023
Greater Texas Capital Community Finance TX$204,916 President $65,418 $73,608 2024
Pawtucket Foundation RI$192,116 Executive Di $108,000 $113,486 2025
Downtown West Allis Inc WI$191,279 Exec Director $57,500 $67,548 2024
Economic Development Alliance Of OH$187,785 Economic Development Direc $4,532 $5,399 2024
Faith And Work Enterprises Inc MD$209,546 Exec Director $72,735 $76,490 2024
Greenline Access Capital PA$212,923 President $101,923 $117,708 2023
Toolbox Inc KS$215,572 Executive Director $78,745 $98,519 2023
Albia Industrial Development IA$178,441 President $107,184 $132,012 2024
Ulster County Economic Development NY$220,210 Ceo/president $16,190 $16,457 2024
Uptown Westerville Inc OH$220,919 Executive Dir. $68,133 $83,571 2023
Bogalusa Rebirth LA$221,515 Executive Director $75,938 $94,057 2024
Baltimore Avenue Redevelopment Corporation PA$174,500 President $80,418 $90,208 2024
Klamath Falls Downtown Association OR$224,126 Executive Director $44,440 $47,793 2023
Main Street Fort Pierce Inc FL$172,200 Executive Di $107,307 $110,470 2025
Greater Austin San Antonio Corridor TX$172,168 President $131,325 $147,767 2024
Columbia Valley Housing Association Dba WA$171,894 Executive Dir. $35,538 $36,847 2023
Keystone Community Corporation MO$225,809 President $8,250 $9,829 2024
Circle Of Life Development Foundation CA$230,432 Cheif Executive Officer $45,000 $50,596 2021
Cathedral District-jax Inc FL$165,794 Ceo/presiden $93,675 $98,987 2024
Tampa Bay Partnership For Regional FL$231,371 President & Ceo $14,175 $14,979 2024
Economic Development Unit Inc LA$232,038 President $50 $64 2023

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 default86th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted73rd

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 (Michael Browning) 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 66 similarly situated organizations (Same NTEE sector (S31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $116,300 is reasonable (approximately the 86th 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.