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PeerBasis
Compensation Comparability Determination

Oregon Cheese Guild

Executive Director / CEO

EIN 161755180
OR · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katrina Bray, Executive Director / CEO ($84,000) against every comparable organization that fit the selection criteria — 438 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

438 organizations qualified on sector, size, and geography 438 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $301,004 $84,000
$13,51310th
$40,91325th
$68,483Median
$95,89275th
$132,81590th
$84,000This org · 66th
p10$13,513
p25$40,913
p50$68,483
p75$95,892
p90$132,815
$84,000

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 OR 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
Austin Chamber Of Commerce IL$217,403 Executive Dir. $27,650 $33,884 2021
Germantown Area Chamber Of Commerce WI$217,363 Executive Direc $46,050 $51,788 2024
Procedure Professionals Association Inc FL$217,027 Owner $1,800 $1,821 2024
Culver City Arts District CA$216,320 Executive Dir. $12,368 $11,840 2023
National Association Of Certified TX$216,295 Executive Dir. $100,000 $107,716 2024
Colerain Chamber Of Commerce Inc OH$218,999 President $74,500 $87,479 2023
Adult Non-alcoholic Beverage Assoc Inc DE$215,948 Secretary $144,375 $156,722 2023
Missouri Ambulance Association MO$219,053 Executive Director $16,500 $18,819 2024
Central Baldwin Chamber Of Commerce AL$215,769 Executive Director $1 $1 2024
Washington Aviation Association WA$215,654 Pres & Treas $37,500 $36,153 2024
Prisme Forum OH$215,496 Secretary/tr $10,000 $11,111 2025
Owners' Counsel Of America Inc ID$219,558 Executive Di $67,500 $77,322 2024
Agribusiness Henderson County Inc NC$215,370 President/ce $66,882 $74,416 2024
Springfield Tech Council MO$215,244 Executive Director $61,674 $72,419 2023
Shelby County Economic Development Board Inc MO$219,838 Employee $129,386 $151,927 2023
Downtown Moorhead Inc MN$219,938 President/ceo $170,346 $181,252 2024
Massachusetts Secondary School MA$215,034 Director $7,000 $6,599 2025
Moorhead Business Association Inc MN$214,949 Executive Director $74,380 $81,480 2023
Ark Residential Assisted Living Asn AR$220,069 Executive Director $132,600 $165,241 2023
Adams County Chamber Of Commerce Inc WI$220,256 Executive Director $50,000 $56,230 2024
Greater Fairbanks Board Of Realtors AK$220,348 Executive Di $85,522 $88,045 2024
Platte Chamber Of Commerce Inc SD$214,573 Executive Director $53,169 $63,187 2024
Missouri State Assessors Association MO$220,614 Secretary $300 $342 2024
Birch Bay Chamber Of Commerce WA$213,931 Executive Director $43,290 $42,968 2023
Storm Lake United IA$213,673 Executive Di $33,350 $39,321 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default66th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted63rd

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 (Katrina Bray) 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 438 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,000 is reasonable (approximately the 66th 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.