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

Etma

Executive Director / CEO

EIN 320198944
AZ · NTEE S40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joe Basili, Executive Director / CEO ($109,800) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,233 total compensation of comparable organizations → $330,443 $109,800
$31,70910th
$58,76925th
$77,426Median
$107,38375th
$162,86690th
$109,800This org · 77th
p10$31,709
p25$58,769
p50$77,426
p75$107,383
p90$162,866
$109,800

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 AZ 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
National Truck And Heavy Equipment CA$267,893 Director $6,000 $5,233 2024
Personalized Arthoplasty Society Inc GA$273,201 Executive Director $45,900 $46,612 2024
Oklahoma Citys Adventure District OK$266,306 Director $65,385 $70,841 2025
Association Of Chartered Accountants In The United Statesltd NY$274,471 Chief Executive $110,000 $103,355 2023
Central Virginia Business Coalition VA$277,072 Secretary/executive Director $83,046 $80,983 2024
Nc Captive Insurance Association NC$277,996 President & $119,969 $128,893 2023
Asphalt Pavement Association Of New NM$258,966 Executive Di $149,200 $162,072 2024
Naturally San Diego Inc CA$282,385 Executive Director $107,980 $94,170 2024
Florida Society For Health Care Risk Mgmt & Patient Safety FL$257,972 Executive Director $84,000 $77,644 2025
Startup Runway Foundation GA$282,700 Executive Director $30,129 $31,500 2023
Carolina Loggers Association Inc NC$257,542 Executive Director $79,788 $83,264 2024
Cybersecurity Association Inc MD$256,137 Executive Dir. $85,648 $83,260 2023
Sheet Metal Contractors Association PA$255,785 Executive Director $97,500 $98,200 2024
Southeast Oil And Gas Association MS$285,666 President $84,000 $94,487 2024
Womens Innovation Group IL$285,984 President $49,043 $48,696 2024
National Tribal Gaming Commissioners WI$252,445 Executive Director $60,000 $65,156 2023
Massachusetts Brewers Guild Inc MA$251,223 Clerk/executive Director $133,656 $121,302 2024
Asociacion De Emprendedores CA$249,560 President $81,977 $73,605 2023
Colorado Prestressers Association CO$292,703 Executive Dir. $163,400 $162,917 2023
The Cyber Guild Inc VA$293,920 Executive Director $102,349 $102,756 2023
Jefferson County Tourism Commission MO$245,774 Key Employee $61,250 $65,520 2024
Virginia Heartland Regional Economic Development Alliance VA$245,437 Executive Director $24,757 $23,520 2025
Maine Asphalt Pavement Association ME$244,900 Executive Director $39,500 $39,948 2024
Ypo Wild West Regional Chapter Inc TX$237,394 Chapter Manager $82,875 $86,200 2023
Auto Body Association Of Texas TX$303,287 Executive Dir. $72,048 $72,789 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default77th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted72nd

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 (Joe Basili) 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 75 similarly situated organizations (Same NTEE sector (S40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $109,800 is reasonable (approximately the 77th 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.