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PeerBasis
Compensation Comparability Determination

Mackinac Island Tourism Bureau

Executive Director / CEO

EIN 383654675
MI · NTEE S41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Hygh, Executive Director / CEO ($180,180) against every comparable organization that fit the selection criteria — 542 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

542 organizations qualified on sector, size, and geography 542 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $399,618 $180,180
$31,03810th
$58,35025th
$85,875Median
$127,07575th
$178,73490th
$180,180This org · 90th
p10$31,038
p25$58,350
p50$85,875
p75$127,075
p90$178,734
$180,180

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 MI 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
Warren County Chamber Of Business PA$450,619 President/ceo $110,529 $103,724 2024
Ripley Main Street Association Inc MS$449,792 President $41,031 $44,274 2023
Central Valley Business Federation CA$451,104 Ceo $158,180 $128,535 2024
Chamber Of Commerce Elizabethton-carter County TN$449,356 Executive Director $51,179 $52,120 2023
Sustain Socal (Fka Sustain Oc) CA$451,607 President $256,366 $208,320 2024
Liberty County Chamber Of Commerce Inc GA$451,725 Executive Director $114,328 $108,177 2024
Transportation Marketing & Sales Associa OH$451,754 Executive Dir. $100,008 $99,679 2024
International Geosynthetics Society TX$452,273 Executive Director $55,571 $52,311 2024
Nacm North Central MN$448,422 President $24,017 $21,757 2025
California Wind Energy Association CA$452,468 Exec Dir/sec $124,235 $100,952 2024
Louisiana Casino Association Inc LA$452,921 Executive Director $291,157 $301,700 2024
Juniata County Agricultural Society PA$447,332 2nd Vice Pre $1,225 $1,150 2024
Edc Team Jefferson WA$453,507 Executive Director $97,177 $84,292 2023
Sisters In Crime Inc MD$446,955 Executive Director $113,268 $102,595 2023
American Concrete Pavement PA$446,818 President $163,240 $153,190 2024
Corridor 9495 Regional Chamber Of Commerce MA$446,287 President $126,777 $110,373 2023
Henderson County Economic Development Cor KY$446,098 Executive Director $86,018 $89,535 2023
National Association Of Fraternal MN$445,224 Executive Di $84,460 $78,535 2024
Texas Grazing Land Coalition Inc TX$455,646 Executive Director $76,500 $72,012 2024
European-american Chamber Of Commerce OH$444,419 Executive Director - Start 06/23 $64,545 $66,232 2023
Energy Council CO$443,784 Executive Dir. $90,254 $81,440 2024
Oregon Society Of Medical Oncology WA$457,317 Exec V. Pres $162,700 $137,077 2024
Sister Bay Advancement Association WI$457,953 Comm Coordin $53,131 $52,217 2024
American Concrete Pavement NY$458,268 Executive Di $95,582 $81,278 2024
National Rural Lenders Association Inc MS$442,140 Executive Director $22,320 $23,394 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default90th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted89th

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 (Timothy Hygh) 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 542 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $180,180 is reasonable (approximately the 90th 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.