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PeerBasis
Compensation Comparability Determination

Iowa Brewers Guild

Executive Director / CEO

EIN 260643798
IA · NTEE S41
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Noreen Otto, Executive Director / CEO ($106,262) against every comparable organization that fit the selection criteria — 536 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

536 organizations qualified on sector, size, and geography 536 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $398,099 $106,262
$15,76310th
$42,03125th
$67,496Median
$94,71475th
$130,38290th
$106,262This org · 81st
p10$15,763
p25$42,031
p50$67,496
p75$94,714
p90$130,382
$106,262

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 IA 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
Medicinelouisiana Inc LA$285,959 Executive Director $253,855 $262,047 2024
Ports Association Of Louisiana LA$285,916 Executive Director $93,579 $99,452 2023
Central Wisconsin Board Of Realtors Inc WI$285,838 Ceo $116,912 $114,462 2024
Cen-tex Hispanic Chamber Of Comm TX$285,750 Presedent/ceo $75,315 $70,627 2024
Motion Palpation Institute Inc OH$287,259 President $15,000 $14,894 2024
National Archery Buyers Association MN$287,339 Executive Director $86,210 $82,217 2023
Tampa Bay Trial Lawyers Association FL$287,622 Executive Di $56,000 $50,775 2023
Evansville Regional Business Committee IN$285,032 President $116,700 $118,778 2023
Invest Texas Council TX$285,000 Director $10,000 $9,655 2023
Small Business In Transportation FL$287,830 President $75,000 $68,001 2023
Arizona Craft Brewers Guild Inc AZ$288,025 Executive Director $55,000 $51,052 2023
Beckley Board Of Realtors Inc WV$288,077 Executive Of $25,217 $25,596 2024
Accessibility Professionals Association TX$288,892 Executive Director $75,108 $72,513 2023
O'brien County Economic Development IA$283,583 Exec Directo $94,272 $94,272 2025
Associated Minority Contractors Of AZ$283,342 President $126,300 $113,870 2024
Boone Area Chamber Of Commerce IA$289,462 Executive Dir. $70,409 $72,272 2024
Savannah Area Chamber Of Commerce GA$283,246 President $37,720 $35,555 2024
Wellington Chamber Of Commerce Inc FL$289,708 Executive Director $108,276 $95,356 2024
Slag Cement Association MI$289,770 Director Of Finance $455 $440 2024
Medef International Washington - Dc Offi DC$282,567 Ceo $153,708 $126,448 2024
Wosa Export Marketing Ltd NY$282,317 Manager $136,390 $115,538 2024
Boaz Chamber Of Commerce AL$290,474 Executive Di $53,942 $54,631 2024
Ypo Patriot Gold Chapter Of The Young Presidents Organization Inc MA$282,000 Chapter Administrator $50,000 $41,035 2025
Downtown Vacaville Business CA$290,813 Executive Dir. $81,415 $67,852 2023
Out Georgia Business Alliance GA$291,420 Executive Director $79,911 $77,549 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2025 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 IA 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 default81st
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted78th

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 (Noreen Otto) 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 536 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,262 is reasonable (approximately the 81st 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.