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PeerBasis
Compensation Comparability Determination

O'brien County Economic Development

Executive Director / CEO

EIN 421375644
IA · NTEE S41
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kiana Johnson, Executive Director / CEO ($94,272) against every comparable organization that fit the selection criteria — 535 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kiana Johnson — reported title “EXEC DIRECTO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

535 organizations qualified on sector, size, and geography 535 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $398,099 $94,272
$15,75710th
$42,00425th
$67,677Median
$94,79175th
$130,41090th
$94,272This org · 75th
p10$15,757
p25$42,004
p50$67,677
p75$94,791
p90$130,410
$94,272

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 IA 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
Associated Minority Contractors Of AZ$283,342 President $126,300 $113,870 2024
Savannah Area Chamber Of Commerce GA$283,246 President $37,720 $35,555 2024
Medef International Washington - Dc Offi DC$282,567 Ceo $153,708 $126,448 2024
Wosa Export Marketing Ltd NY$282,317 Manager $136,390 $115,538 2024
Invest Texas Council TX$285,000 Director $10,000 $9,655 2023
Evansville Regional Business Committee IN$285,032 President $116,700 $118,778 2023
Ypo Patriot Gold Chapter Of The Young Presidents Organization Inc MA$282,000 Chapter Administrator $50,000 $41,035 2025
Cen-tex Hispanic Chamber Of Comm TX$285,750 Presedent/ceo $75,315 $70,627 2024
Central Wisconsin Board Of Realtors Inc WI$285,838 Ceo $116,912 $114,462 2024
Ports Association Of Louisiana LA$285,916 Executive Director $93,579 $99,452 2023
Medicinelouisiana Inc LA$285,959 Executive Director $253,855 $262,047 2024
Bellevue Chamber Of Commerce Incorporated NE$281,155 President / Ceo $97,005 $95,288 2025
Iowa Brewers Guild IA$286,382 Executive Director $106,262 $106,262 2025
International Milk Haulers Assn WI$279,994 Executive Director $65,000 $65,518 2023
Motion Palpation Institute Inc OH$287,259 President $15,000 $14,894 2024
Catholic Healthcare Partnership Of New Jersey NJ$279,899 President $206,127 $172,529 2024
National Archery Buyers Association MN$287,339 Executive Director $86,210 $82,217 2023
Florida Association Of Managing FL$279,644 Ceo $130,750 $115,147 2024
Tampa Bay Trial Lawyers Association FL$287,622 Executive Di $56,000 $50,775 2023
Structural Engineers Association Of UT$279,362 Executive Di $25,300 $24,274 2024
Small Business In Transportation FL$287,830 President $75,000 $68,001 2023
Arizona Craft Brewers Guild Inc AZ$288,025 Executive Director $55,000 $51,052 2023
Beckley Board Of Realtors Inc WV$288,077 Executive Of $25,217 $25,596 2024
Insurance Institute Of Kentucky KY$279,013 President $39,570 $39,854 2024
International Association For The Stability Handli GA$278,729 Secretary $7,200 $6,787 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2025 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 IA 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 default75th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted71st

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 (Kiana Johnson) 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 535 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,272 is reasonable (approximately the 75th 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.