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

Delta Agribusiness

Executive Director / CEO

EIN 272131495
TN · NTEE N52
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jan Hamilton, Executive Director / CEO ($28,955) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$534 total compensation of comparable organizations → $83,867 $28,955
$94110th
$4,29825th
$8,002Median
$44,98575th
$52,09190th
$28,955This org · 62nd
p10$941
p25$4,298
p50$8,002
p75$44,985
p90$52,091
$28,955

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 TN 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
Goodview Activity Group MN$190,055 Gambling Manager $34,680 $31,665 2024
Michigan Festivals And Events MI$226,665 Ceo $54,615 $52,091 2024
Renville County Agriculturalsociety MN$180,329 Secretary $2,750 $2,511 2024
South Carolina Festival Of Flowers SC$175,757 President An $83,654 $83,026 2023
Chippewa County Fair Association MN$236,753 Director $6,155 $5,620 2024
Westchester Science And NY$240,124 President $5,000 $4,298 2023
Central Panhandle Fair In Bay County FL$244,639 Director $18,400 $15,973 2024
Louisville Third Century Inc KY$246,737 President $82,054 $83,867 2023
Crested Butte Wildflower Festival Inc CO$248,409 Executive Director $52,000 $47,436 2023
Chenango County Agricultural Society NY$249,493 Groundskeeper $9,835 $8,212 2024
Pembina County Annual Fair And Exhibition Association ND$254,368 Treasurer $4,235 $4,421 2023
Idaho Renaissance Faire Inc ID$152,336 President $8,141 $8,002 2024
Boyle Land Trust Inc KY$147,937 Director $599 $612 2023
The New Wayne County Agricultural Fair IL$264,752 Sec/treas $4,710 $4,279 2024
Union County Fair Association AR$265,861 President $4,770 $4,954 2024
Claiborne County Fair Association TN$142,370 President $550 $534 2024
Ozaukee County Fair WI$282,997 President $975 $941 2024
Pridefest WA$294,584 Executive Director $54,375 $44,985 2024
Uil Region Xv Music Executive Committee TX$296,921 Executive Sec. $40,596 $37,524 2024
Monona County Fair Association IA$302,820 Secretary $4,800 $4,856 2024
Festivals Of Cedarburg Inc WI$303,185 Executive Director $45,661 $45,367 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default62nd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted62nd

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 (Jan Hamilton) 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 21 similarly situated organizations (Same NTEE sector (N52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,955 is reasonable (approximately the 62nd 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.