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PeerBasis
Compensation Comparability Determination

North Sioux City Economic

Executive Director / CEO

EIN 460450254
SD · NTEE S30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Nilges, Executive Director / CEO ($92,288) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Andrew Nilges — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,063 total compensation of comparable organizations → $111,848 $92,288
$9,88610th
$21,03625th
$45,539Median
$61,85175th
$73,49690th
$92,288This org · 97th
p10$9,886
p25$21,036
p50$45,539
p75$61,851
p90$73,496
$92,288

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Wv Coalition For Technology Based WV$145,078 Chair/executive Director Part Year $78,500 $74,805 2024
Rolla Regional Economic Commission MO$145,282 Executive Dir. $34,500 $33,109 2023
Sky City Initiative Inc TN$147,097 Executive Director $48,936 $46,608 2023
Mexicantown Community Development Corp MI$141,691 Executive Director $5,334 $4,846 2024
Advance Shullsburg Inc WI$141,601 Director $10,633 $9,773 2024
Development Research Corporation OH$141,374 President & Ceo $44,158 $42,378 2023
The Foundation Of The Economic PA$149,605 President $23,734 $20,830 2024
Pickaway County Visitors Bureau OH$140,099 Executive Di $41,677 $39,997 2023
Maslow Development Inc CA$139,467 Executive Director $93,750 $73,351 2023
Piedmont Triad Film Commission NC$153,193 Executive Director $84,498 $76,841 2024
Lincoln County Economic WA$154,537 Executive Director $64,043 $49,162 2025
The Greater Wilkes-barre Development PA$134,703 President/ceo $11,279 $9,899 2024
North Central Enterprise Inc PA$156,183 Executive Director $9,175 $8,290 2023
Camba Economic Development Corporation NY$133,495 President/ceo $87,526 $71,664 2023
Opportunity Wichita Inc KS$132,579 President - Greater Wichita Partnership $28,612 $27,204 2024
Community Sustainability Enterprise Inc GA$161,800 Executive Director $72,645 $66,184 2023
Grundy Livingston Kankakee IL$162,110 Executive Di $74,849 $64,763 2024
Made With Cola Love SC$127,580 Director $12,917 $11,859 2024
Richfield Tourism Promotion Board Inc MN$162,171 Executive Director $56,500 $49,135 2024
Mt Washington Valley Economic Council NH$126,072 Executive Director $69,758 $56,689 2024
Forward Brunswick Inc GA$164,154 Executive Director $80,500 $71,236 2024
Vermillion Cultural Association SD$164,175 Executive Director $34,002 $33,026 2024
Naugatuck Economic Development CT$125,130 Ceo $57,115 $45,916 2025
City Urban Revitalization Corporation CA$124,456 Executive Director $35,986 $26,644 2025
Carb Center For Small Business Techctr PA$123,973 Executive Director $49,563 $44,785 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 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 default97th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted70th

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 (Andrew Nilges) 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 70 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,288 is reasonable (approximately the 97th 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.