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

Entrepreneurs Organization Of Iowa

Executive Director / CEO

EIN 421505003
IA · NTEE B036
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tammy Michaelson, Executive Director / CEO ($56,060) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tammy Michaelson — reported title “CHAPTER ADMI”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$259 total compensation of comparable organizations → $176,400 $56,060
$5,24410th
$17,89025th
$36,543Median
$72,26375th
$98,26590th
$56,060This org · 69th
p10$5,244
p25$17,890
p50$36,543
p75$72,263
p90$98,265
$56,060

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
Ohio School Health Services OH$241,396 Treasurer $17,500 $17,890 2023
Nebraska Legal Diversity Council NE$241,500 Executive Director $125,000 $126,036 2024
Nevada Association Of School Superintendents NV$233,539 Executive Director $54,726 $51,425 2024
Pennsyvania Association For Supervision & Curriculum Development PA$233,394 Executive Director $62,946 $60,584 2023
New Orleans Regional Leadership LA$232,933 Executive Director $91,800 $97,561 2023
Gamma Iota Sigma Foundation OH$246,200 Executive Director $5,056 $5,020 2024
Research Triangle Chapter Of The NC$230,904 Executive Director $39,050 $37,825 2024
The Association Of Asset Management Prof NE$248,153 President $250 $259 2023
Pacific Tax Policy Institute CA$230,100 Executive Di $35,000 $28,332 2024
Association For Practical & Professional IN$249,118 Executive Director $50,000 $48,156 2025
Ucgpc CA$228,995 President $7,881 $6,380 2024
Aatseel Of The Us Inc CO$228,447 Executive Di $24,000 $21,574 2024
South Carolina Alliance Of Black School Educators SC$228,061 Executive Director $15,000 $15,104 2023
Johnnetta Betsch Cole Legacy Institute Inc DE$227,748 Executive Director $31,886 $29,269 2024
Rabiej Litigation Law Center SC$226,766 President & $100,000 $97,800 2024
Dyslexia Center Of Austin TX$252,836 Executive Dir. $36,000 $34,756 2023
Consortium For North American Higher Education Collaboration Con AZ$253,145 Executive Director And Treasurer $13,266 $11,960 2024
Meadowlands Regional 2040 Foundation Inc NJ$253,386 President & Ceo $7,311 $6,119 2024
National Council On School Facilities DC$255,554 Former Executive Director $23,505 $19,336 2024
Lone Star State School Counselor Association TX$256,187 Executive Director $23,260 $21,812 2024
New England Center For Attention VT$257,226 Executive Dir. $120,000 $116,573 2023
Northeast Greek Leadership PA$258,306 Executive Di $49,781 $46,538 2024
Maine Music Educators Association ME$259,983 Executive Director $20,602 $19,911 2023
National Association Of Corporate Directors - Chicago Chapter IL$260,305 Executive Director $130,004 $119,816 2024
San Francisco Rock Project CA$217,592 President $45,000 $36,428 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 default69th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted62nd

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 (Tammy Michaelson) 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 65 similarly situated organizations (Same NTEE sector (B03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,060 is reasonable (approximately the 69th 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.