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PeerBasis
Compensation Comparability Determination

Red Oak Chamber And Industry Association Inc

Executive Director / CEO

EIN 270823236
IA · NTEE S41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elaine Carlson, Executive Director / CEO ($50,500) against every comparable organization that fit the selection criteria — 376 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elaine Carlson — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

376 organizations qualified on sector, size, and geography 376 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $247,968 $50,500
$9,90510th
$30,51425th
$53,266Median
$74,24875th
$105,73190th
$50,500This org · 47th
p10$9,905
p25$30,514
p50$53,266
p75$74,248
p90$105,731
$50,500

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
Green Motors Practices Group ID$191,962 Executive Director $64,000 $60,396 2024
Great Lakes Bay Regional Alliance MI$191,747 Executive Di $95,700 $87,625 2024
American Knife And Tool Institute Inc WY$193,706 Executive Director $55,800 $53,005 2024
Mercer Area Chamber Of Commerce WI$190,955 Executive Director $52,696 $48,820 2024
Sheboygan Falls Chamber Main Street WI$194,417 Executive Director $53,563 $49,623 2024
Virginia Beach Restaurant Association VA$190,615 Executive Director $68,383 $60,302 2023
Fort Davis Chamber Of Commerce TX$194,789 Executive Director $13,770 $12,580 2023
Pomerado Hospital Medical Staff CA$194,837 Past Chief Of Staff $62,000 $48,895 2023
Lanesboro Area Chamber Of Commerce MN$190,035 Executive Director $40,480 $35,483 2024
Wine Artisans Of Santa Lucia Highlands CA$189,600 Executive Dir. $101,750 $77,941 2024
Excelsior Springs Area Chamber MO$196,002 President $47,525 $44,653 2024
The Greater Okc Asian Chamber Of Commerce OK$196,154 Executive Director $25,927 $24,673 2025
Anderson Area Chamber Of Commerce OH$189,133 Executive Di $90,024 $87,082 2023
Vienna Business Association VA$189,060 Executive Di $80,222 $66,941 2025
Trussville Chamber Of Commerce AL$196,388 Interim Director $46,789 $46,165 2023
Consortium For Universal Healthcare DE$188,050 Executive Director $102,000 $88,598 2024
Camara De Comercio Hispana TX$187,890 Executive Di $24,122 $21,405 2024
American Subcontractors Association Of O OK$197,551 Executive Director $64,174 $64,537 2023
Twin-training To Work An Industry Niche NC$187,199 President & Executive Director $60,550 $57,140 2023
North Carolina Association Of Workforce NC$186,968 Executive Director $67,733 $60,484 2025
Swedish Medical Center Medical CO$198,392 President $17,500 $14,886 2024
Forward Cody Wyoming Inc WY$186,866 Ceo $146,875 $139,519 2024
The Village At Sherman Oaks Inc CA$198,810 Executive Director $12,000 $9,464 2023
Pennsylvania State Assn Of County PA$199,332 Secretary/tr $20,125 $17,804 2024
Central New York Defense Alliance Ltd NY$199,533 Secretary And Exec. Director Emeritus $11,325 $9,078 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 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 default47th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted43rd

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 (Elaine Carlson) 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 376 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,500 is reasonable (approximately the 47th 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.