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PeerBasis
Compensation Comparability Determination

Dakota Territory Buffalo

Executive Director / CEO

EIN 460440905
SD · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Degenstein, Executive Director / CEO ($10,200) against every comparable organization that fit the selection criteria — 530 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

530 organizations qualified on sector, size, and geography 530 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $384,780 $10,200
$15,82210th
$42,39725th
$65,725Median
$91,46175th
$126,26190th
$10,200This org · 6th
p10$15,822
p25$42,397
p50$65,725
p75$91,461
p90$126,261
$10,200

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 SD cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Antelope Valley Chambers Of CommerceCA $278,248$55,972 990
Montana Petroleum Marketers &UT $278,309$132,486 990
Shared Services Leadership CoalitionVA $278,150$162,129 990
Chester County Chamber Of CommerceSC $278,076$76,506 990
Gloucester Tourism Alliance IncMA $278,669$27,769 990
International Association For The Stability HandliGA $278,729$6,560 990
Insurance Institute Of KentuckyKY $279,013$87,613 990
Mobilizing And Organizing Virginians For EngagementVA $277,499$82,238 990
Carolina Fintech HubNC $277,388$240,973 990
Structural Engineers Association OfUT $279,362$23,462 990
Florida Association Of ManagingFL $279,644$111,295 990
San Juan Island Chamber Of CommerceWA $276,774$80,705 990
Catholic Healthcare Partnership Of New JerseyNJ $279,899$166,757 990
American Association Of Corporate OptometristsGA $276,603$53,653 990
International Milk Haulers AssnWI $279,994$63,326 990
Fulton County Economic DevelopmentOH $276,024$16,182 990
Bellevue Chamber Of Commerce IncorporatedNE $281,155$92,101 990
Pueblo West Chamber Of CommerceCO $275,151$24,811 990
Professional Travel Agents Of NorthVA $275,101$3,674 990
Quad Cities Foundation For FairIL $274,541$115,496 990
Ypo Patriot Gold Chapter Of The Young Presidents Organization IncMA $282,000$39,662 990
International Credit Union Regulators Network IncWI $274,351$119,838 990
Prosser Chamber Of CommerceWA $274,312$33,407 990
Wosa Export Marketing LtdNY $282,317$111,672 990
Charlottesville Business InnovationVA $274,073$67,074 990

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 SD 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 default6th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted6th

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 (James Degenstein) 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 530 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,200 is reasonable (approximately the 6th 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). 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.