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PeerBasis
Compensation Comparability Determination

Pembina County Annual Fair And Exhibition Association

Executive Director / CEO

EIN 450347853
ND · NTEE N520
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Jamie J Tollefson, Executive Director / CEO ($4,235) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jamie J Tollefson — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$420 total compensation of comparable organizations → $80,331 $4,235
$3,42110th
$5,06425th
$12,287Median
$43,27175th
$56,62290th
$4,235This org · 19th
p10$3,421
p25$5,064
p50$12,287
p75$43,271
p90$56,622
$4,235

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 ND 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
Chenango County Agricultural Society NY$249,493 Groundskeeper $9,835 $7,866 2024
Crested Butte Wildflower Festival Inc CO$248,409 Executive Director $52,000 $45,436 2023
Louisville Third Century Inc KY$246,737 President $82,054 $80,331 2023
Central Panhandle Fair In Bay County FL$244,639 Director $18,400 $15,299 2024
The New Wayne County Agricultural Fair IL$264,752 Sec/treas $4,710 $4,099 2024
Union County Fair Association AR$265,861 President $4,770 $4,745 2024
Westchester Science And NY$240,124 President $5,000 $4,117 2023
Chippewa County Fair Association MN$236,753 Director $6,155 $5,383 2024
Michigan Festivals And Events MI$226,665 Ceo $54,615 $49,894 2024
Ozaukee County Fair WI$282,997 President $975 $901 2024
Pridefest WA$294,584 Executive Director $54,375 $43,088 2024
Uil Region Xv Music Executive Committee TX$296,921 Executive Sec. $40,596 $35,942 2024
Monona County Fair Association IA$302,820 Secretary $4,800 $4,652 2024
Festivals Of Cedarburg Inc WI$303,185 Executive Director $45,661 $43,454 2023
Delta Agribusiness TN$205,388 Director $28,955 $27,734 2023
Goodview Activity Group MN$190,055 Gambling Manager $34,680 $30,330 2024
Native Foods Education Organiz OH$323,232 Chairperson $15,250 $14,718 2023
Renville County Agriculturalsociety MN$180,329 Secretary $2,750 $2,405 2024
Nolan County Livestock Association TX$331,830 Executive Dir. $9,600 $8,500 2024
South Carolina Festival Of Flowers SC$175,757 President An $83,654 $79,525 2023
Harinam Festivals Inc NC$340,348 Treasurer $7,200 $6,584 2024
Waseca County Agricultural Society MN$344,150 Sec/treasurer $9,500 $8,308 2024
Shelby County Fair Association Inc IN$347,163 President $450 $420 2024
Culinaria TX$355,678 Ceo $75,350 $66,713 2024
South Central Fair Association Inc VA$366,472 Secretary/manager $7,560 $6,461 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default19th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted19th

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 (Jamie J Tollefson) 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 27 similarly situated organizations (Same NTEE sector (N52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,235 is reasonable (approximately the 19th 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.