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PeerBasis
Compensation Comparability Determination

Spencer County Visitors Bureau Inc

Executive Director / CEO

EIN 351951016
IN · NTEE N200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Arnold, Executive Director / CEO ($64,408) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Melissa Arnold — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,196 total compensation of comparable organizations → $109,500 $64,408
$14,54310th
$29,75325th
$49,036Median
$69,24275th
$93,25590th
$64,408This org · 71st
p10$14,543
p25$29,753
p50$49,036
p75$69,242
p90$93,255
$64,408

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 IN 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
Bournelyf Special Camp PA$502,588 Executive Director $37,083 $34,061 2024
Penuel Inc MO$494,104 Officer $65,160 $63,567 2024
2xsalt Inc NC$483,857 President $72,000 $68,522 2024
Virginia Brown Community Orthodontic MO$483,130 Vice President $54,737 $54,976 2023
Camp Rainbow Foundation MO$514,755 Executive Director $96,666 $94,302 2024
Camp Rise Above Inc SC$482,120 Executive Director $81,354 $78,172 2024
High Country Adaptive Sports AZ$516,818 Executive Di $75,000 $64,722 2025
Eastview Hockey Association MN$517,281 Gambling Manager $103,078 $93,813 2024
Pickleball Cares Inc CA$479,180 President $44,833 $36,711 2023
Child And Family Institute Of Fairfield CT$478,030 Executive Director $51,923 $46,165 2023
National Off-highway Vehicle MT$521,752 Former Exec Director $100,385 $99,667 2024
Monroe Camp And Retreat Center Inc NC$523,035 Executive Director $34,236 $33,545 2023
Nature Camp Inc VA$473,161 Executive Director (Ex Off $59,589 $52,993 2024
Abundant Life Ranch Inc CA$472,929 President $68,312 $54,331 2024
American Camping Foundation Inc IN$528,751 Interim Chief Executive Officer (Partial Year) $55,208 $52,242 2025
Camp Thorpe Inc VT$538,115 Executive Di $68,500 $63,504 2024
Steamboat Springs Youth Hockey Assoc CO$541,770 Executive Director $94,094 $83,102 2024
Great Oaks Camping Association IL$454,555 Executive Director $64,994 $58,852 2024
White Pine Wilderness Academy Inc IN$454,361 President & Executive Dire $59,650 $57,939 2024
Wisdom Hunters Resources Inc GA$545,239 President $110,000 $104,881 2023
Women's World On Wheels CO$451,159 Executive Di $20,800 $18,370 2024
Cowboys Rest Christian Camp And NV$446,096 President $31,708 $29,274 2024
Camp Daniel Inc WI$552,681 President $20,100 $19,334 2024
Village Harmony VT$440,638 Ceo Director Non-voting Member $39,200 $36,341 2024
Camp Cavell Conservancy MI$557,081 Executive Director $43,077 $40,953 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default71st
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted65th

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 (Melissa Arnold) 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 89 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,408 is reasonable (approximately the 71st 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.