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PeerBasis
Compensation Comparability Determination

Festivals Of Cedarburg Inc

Executive Director / CEO

EIN 392034996
WI · NTEE N52
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patrick Curran, Executive Director / CEO ($45,661) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$441 total compensation of comparable organizations → $96,288 $45,661
$2,52810th
$4,66725th
$8,831Median
$43,88375th
$62,09890th
$45,661This org · 76th
p10$2,528
p25$4,667
p50$8,831
p75$43,883
p90$62,098
$45,661

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 WI 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
Monona County Fair Association IA$302,820 Secretary $4,800 $4,888 2024
Uil Region Xv Music Executive Committee TX$296,921 Executive Sec. $40,596 $37,768 2024
Pridefest WA$294,584 Executive Director $54,375 $45,277 2024
Native Foods Education Organiz OH$323,232 Chairperson $15,250 $15,466 2023
Ozaukee County Fair WI$282,997 President $975 $947 2024
Nolan County Livestock Association TX$331,830 Executive Dir. $9,600 $8,932 2024
Harinam Festivals Inc NC$340,348 Treasurer $7,200 $6,919 2024
Union County Fair Association AR$265,861 President $4,770 $4,987 2024
The New Wayne County Agricultural Fair IL$264,752 Sec/treas $4,710 $4,307 2024
Waseca County Agricultural Society MN$344,150 Sec/treasurer $9,500 $8,730 2024
Shelby County Fair Association Inc IN$347,163 President $450 $441 2024
Pembina County Annual Fair And Exhibition Association ND$254,368 Treasurer $4,235 $4,450 2023
Culinaria TX$355,678 Ceo $75,350 $70,101 2024
Chenango County Agricultural Society NY$249,493 Groundskeeper $9,835 $8,266 2024
Crested Butte Wildflower Festival Inc CO$248,409 Executive Director $52,000 $47,744 2023
Louisville Third Century Inc KY$246,737 President $82,054 $84,411 2023
Central Panhandle Fair In Bay County FL$244,639 Director $18,400 $16,076 2024
Westchester Science And NY$240,124 President $5,000 $4,326 2023
South Central Fair Association Inc VA$366,472 Secretary/manager $7,560 $6,789 2024
Chippewa County Fair Association MN$236,753 Director $6,155 $5,656 2024
The Village Halloween Parade Inc NY$376,437 Executive Director $60,000 $51,914 2023
Beltrami County Agricultural Assoc MN$379,462 Facilities Manager $14,421 $12,911 2025
Michigan Festivals And Events MI$226,665 Ceo $54,615 $52,429 2024
Meade County Fair Inc KY$386,029 Co Sec./trea $4,500 $4,497 2024
Pennsylvania State Association Of County Fairs PA$397,487 General Manager $1,200 $1,113 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default76th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted76th

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 (Patrick Curran) 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 38 similarly situated organizations (Same NTEE sector (N52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,661 is reasonable (approximately the 76th 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.