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PeerBasis
Compensation Comparability Determination

Lisbon Civic & Commerce Inc

Executive Director / CEO

EIN 450362249
ND · NTEE S41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kailey Nangle, Executive Director / CEO ($5,865) against every comparable organization that fit the selection criteria — 512 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kailey Nangle — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

512 organizations qualified on sector, size, and geography 512 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $375,862 $5,865
$14,85810th
$38,62925th
$62,599Median
$88,69875th
$122,54090th
$5,865This org · 4th
p10$14,858
p25$38,629
p50$62,599
p75$88,698
p90$122,540
$5,865

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
Louisville Independent Business Alliance KY$261,791 Executive Director $55,315 $52,600 2024
Mukilteo Business Assoc Chamber Of Commerce WA$261,761 Executive Director $68,569 $55,941 2023
Exhibitor Appointed Contractor Assn OR$262,283 Executive Di $112,292 $92,298 2024
Digital Analytics Freedom Alliance DC$260,950 Treasurer $2,630 $1,990 2025
Madison Morgan County Convention & Visitors Bureau Inc GA$262,931 Executive Director $85,000 $73,696 2025
The Alliance Of Tbi & Nhtd Waiver Providers Inc NY$260,770 Executive Director $55,000 $42,855 2025
Property Valuation Administrators' KY$263,472 Executive Di $79,720 $73,853 2025
Cottage Grove Chamber Of Commerce WI$263,478 Executive Director $62,776 $59,742 2023
Homewood Chamber Of Commerce AL$263,675 Executive Director Through 0324 $75,079 $71,791 2024
Kansas Association Of Medicaid KS$260,000 Executive Director (Thru 1/23) $5,833 $5,742 2023
South Congress Improvement Assoc TX$263,862 Executive Di $40,048 $35,457 2024
Chamber Of Commerce Of Greater Vineland NJ$259,737 Executive Director $96,903 $74,604 2025
Int'l Conf Of Symphony And Opera Musicians VA$259,149 Chairperson $7,363 $6,130 2025
Title Insurance Rating Bureau Of PA$264,658 Executive Director $70,431 $62,165 2024
Ireland Network Chicago Nfp IL$258,877 Executive Director $26,006 $22,629 2024
Johnston Chamber Of Commerce IA$264,845 Executive Di $63,742 $61,774 2024
Gillespie County Economic TX$264,944 Executive Director $150,907 $133,609 2024
Novato Downtown Old Town Business CA$258,312 Executive Dir. $78,624 $60,091 2024
Childcare Association Of Louisiana LA$258,172 Executive Director $138,259 $134,748 2024
Treasure Valley Rv Dealers Assoc ID$265,575 President $13,000 $12,602 2023
Laurentian Chamber Of Commerce Inc MN$258,002 President $91,914 $80,386 2024
Alameda Health System Medical Staff CA$265,796 Chief Of Staff $18,750 $14,330 2024
Texas Land & Mineral Owners Association TX$266,057 Executive Director $84,518 $77,040 2023
Greater Springfield Area Sports MO$257,392 Executive Di $44,087 $42,550 2023
Anti-malware Testing Standards CA$266,398 Coo $126,500 $99,537 2023

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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted4th

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 (Kailey Nangle) 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 512 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,865 is reasonable (approximately the 4th 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.