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PeerBasis
Compensation Comparability Determination

The North Dakota High School Rodeo Association Inc

Executive Director / CEO

EIN 450362635
ND · NTEE O99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Craig Maley, Executive Director / CEO ($2,265) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Craig Maley — reported title “NATIONAL DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,390 total compensation of comparable organizations → $147,678 $2,265
$13,06510th
$24,90525th
$49,297Median
$67,19475th
$83,20490th
$2,265This org · 1st
p10$13,065
p25$24,905
p50$49,297
p75$67,194
p90$83,204
$2,265

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
Art From Ashes Incorporated CO$379,371 Exec Dir $67,157 $60,413 2023
Seacoast Outright NH$379,006 Executive Director End 10/16/2023 $52,712 $45,662 2023
Life Decisions Inc IL$374,246 Chief Vision $35,927 $32,185 2024
300 For 300 MI$386,925 Executive Director $77,268 $72,675 2024
The Children Are Our Future NM$387,948 President $6,000 $6,054 2023
Michael's Daughter Foundation CA$369,362 President $14,000 $11,342 2023
Walltown Childrens Theatre NC$390,241 Executive Director $18,000 $16,948 2024
Mnc 1240 Valencia Inc CA$368,991 Treasurer $35,919 $29,098 2023
Palmisano Foundation Inc LA$367,661 Executive Director $73,793 $74,044 2024
Connecting For Kids Of Westlake Oh OH$397,222 Executive Di $49,210 $47,495 2024
Focusedkids CO$398,476 Executive Director $71,500 $62,474 2024
Two Cranes Institute WA$359,544 President & Exec. $67,000 $54,661 2024
Dream Big Basketball Academy NC$359,535 Executive Director $50,400 $47,454 2024
Made For More Foundation Inc FL$359,152 President $76,231 $65,257 2024
Providence Heights WA$401,941 Chief Program Officer $144,498 $121,369 2023
Fathers And Families Coalition UT$357,457 Executive Director $35,699 $32,436 2025
Restore Assemble Produce WA$403,672 Executive Director $78,500 $64,043 2024
Cactus League Baseball Association Inc AZ$353,986 Executive Director - Nonvoting $133,350 $120,315 2023
Actup Theater Inc CT$405,607 Executive Director $132,805 $116,819 2023
Run Minnesota MN$352,201 Executive Director $56,135 $50,544 2024
Yours Ministry VA$350,896 President/treasurer $60,000 $52,790 2024
Bethpage Discovery Program Inc NY$348,657 Director $15,358 $13,020 2023
So Kids Soar DC$347,935 Executive Dir. $104,615 $86,125 2023
Lexington Fraternal Order Of KY$347,585 President $5,000 $4,895 2024
Avenue941 Inc FL$347,323 Executive Director $71,142 $60,900 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 2024 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted1st

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 (Craig Maley) 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 76 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,265 is reasonable (approximately the 1st 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.