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

Manitowoc County Board Of Realtors Inc

Executive Director / CEO

EIN 237393185
WI · NTEE S46
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Ian Gauger, Executive Director / CEO ($48,300) against every comparable organization that fit the selection criteria — 639 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ian Gauger — reported title “ASSOCIATION EXECUTIVE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

639 organizations qualified on sector, size, and geography 639 within the band form the benchmarked peer set.

Distribution of comparable compensation

$480 total compensation of comparable organizations → $214,980 $48,300
$7,39610th
$20,03125th
$44,942Median
$68,14075th
$90,97890th
$48,300This org · 54th
p10$7,396
p25$20,031
p50$44,942
p75$68,140
p90$90,978
$48,300

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 WI 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
Main Street Searcy Inc AR$139,692 Executive Direc $51,879 $55,837 2024
Lakehurst Small Business Roundtable NJ$139,773 Chair $41,000 $35,051 2024
Janesville Innovation Inc WI$139,845 Director $14,898 $15,338 2023
Maslow Development Inc CA$139,467 Executive Director $93,750 $79,804 2023
Northwest Ottawa Chamber Foundation MI$139,424 President $4,042 $3,892 2025
Thrive On Network Inc NY$139,340 Founder + Executive Director $81,500 $75,576 2022
Pickaway County Visitors Bureau OH$140,099 Executive Di $41,677 $43,516 2023
Certified Naturally Grown Inc CO$140,318 Secretary And Executive Director $44,058 $40,452 2024
Friends Of Residential Treasuresla CA$140,465 Executive Director $17,500 $14,469 2024
Fentress County Chamber Of Commerce TN$140,491 Executive Director $40,596 $42,066 2023
Waltham Educators Association MA$138,874 Co-president $13,725 $11,505 2025
The Junior League Of Pensacola Inc FL$138,855 Executive Di $22,451 $20,195 2024
The Delaware Small Business Chamber DE$138,736 President $36,000 $33,752 2024
Sauk Centre Area Chamber Of Commerce MN$138,382 President Ceo $68,750 $65,047 2024
Ripley County Economic Development Corporation IN$138,295 Executive Director $75,000 $75,732 2024
Development Research Corporation OH$141,374 President & Ceo $44,158 $46,106 2023
Serve Incorporated WI$141,526 Executive Dir. $10,000 $10,000 2024
Advance Shullsburg Inc WI$141,601 Director $10,633 $10,633 2024
Midtown Raleigh Alliance Inc NC$137,805 Executive Director $77,557 $76,733 2024
Mexicantown Community Development Corp MI$141,691 Executive Director $5,334 $5,272 2024
Alianza Agricola Inc NY$141,751 President $22,213 $19,220 2024
Air Institute Corporation MD$136,650 Executive Director $97,717 $90,059 2023
Worldnets Synergy Foundation I PR$143,000 Executive Dire $86,058 $86,058 2024
Main Street Fairmont Inc WV$136,324 Executive Di $1,875 $2,001 2023
Airconditioning And Refrigeration CA$143,589 Administrator $73,014 $60,369 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default54th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted41st

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 (Ian Gauger) 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 639 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,300 is reasonable (approximately the 54th 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.