Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Nolan County Livestock Association

Executive Director / CEO

EIN 203555107
TX · NTEE N52
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Kim Myers, Executive Director / CEO ($9,600) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kim Myers — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$474 total compensation of comparable organizations → $103,499 $9,600
$3,36810th
$5,25425th
$13,878Median
$53,75875th
$66,96190th
$9,600This org · 46th
p10$3,368
p25$5,254
p50$13,878
p75$53,758
p90$66,961
$9,600

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 TX 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
Harinam Festivals Inc NC$340,348 Treasurer $7,200 $7,437 2024
Native Foods Education Organiz OH$323,232 Chairperson $15,250 $16,624 2023
Waseca County Agricultural Society MN$344,150 Sec/treasurer $9,500 $9,384 2024
Shelby County Fair Association Inc IN$347,163 President $450 $474 2024
Culinaria TX$355,678 Ceo $75,350 $75,350 2024
Festivals Of Cedarburg Inc WI$303,185 Executive Director $45,661 $49,080 2023
Monona County Fair Association IA$302,820 Secretary $4,800 $5,254 2024
South Central Fair Association Inc VA$366,472 Secretary/manager $7,560 $7,297 2024
Uil Region Xv Music Executive Committee TX$296,921 Executive Sec. $40,596 $40,596 2024
Pridefest WA$294,584 Executive Director $54,375 $48,667 2024
The Village Halloween Parade Inc NY$376,437 Executive Director $60,000 $55,801 2023
Beltrami County Agricultural Assoc MN$379,462 Facilities Manager $14,421 $13,878 2025
Ozaukee County Fair WI$282,997 President $975 $1,018 2024
Meade County Fair Inc KY$386,029 Co Sec./trea $4,500 $4,833 2024
Pennsylvania State Association Of County Fairs PA$397,487 General Manager $1,200 $1,196 2024
Union County Fair Association AR$265,861 President $4,770 $5,360 2024
The New Wayne County Agricultural Fair IL$264,752 Sec/treas $4,710 $4,629 2024
Southwest Alaska Arts Group AK$398,956 Director $65,398 $62,504 2024
Southeast Alaska State Fair Inc AK$402,318 Interim Executive Director $44,650 $42,674 2024
Swift County Fair Association MN$404,547 Secretary $3,500 $3,368 2025
Pembina County Annual Fair And Exhibition Association ND$254,368 Treasurer $4,235 $4,783 2023
Chenango County Agricultural Society NY$249,493 Groundskeeper $9,835 $8,884 2024
Crested Butte Wildflower Festival Inc CO$248,409 Executive Director $52,000 $51,319 2023
Louisville Third Century Inc KY$246,737 President $82,054 $90,732 2023
Warren County Fair Association VA$417,733 Treasurer $41,698 $40,249 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default46th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted46th

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 (Kim Myers) 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 41 similarly situated organizations (Same NTEE sector (N52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,600 is reasonable (approximately the 46th 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.