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PeerBasis
Compensation Comparability Determination

Visitors Bureau Of Highland County

Executive Director / CEO

EIN 464807390
OH · NTEE S32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jamie Wheeler, Executive Director / CEO ($22,761) against every comparable organization that fit the selection criteria — 264 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

264 organizations qualified on sector, size, and geography 264 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $196,723 $22,761
$6,67410th
$16,17225th
$31,551Median
$54,67075th
$82,74790th
$22,761This org · 37th
p10$6,674
p25$16,172
p50$31,551
p75$54,670
p90$82,747
$22,761

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 OH 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
Monitor Inc DC$81,986 Director, Co-chairman $154,006 $131,366 2023
Greater Bandon By-the-sea Corp OR$81,792 Executive Director $35,291 $30,943 2024
Center City Development Corporation IN$81,791 Executive Director $7,364 $7,332 2024
Arise Detroit MI$82,190 Executive Director $78,700 $76,695 2024
Community Development Fund Of Utah UT$81,669 Chief Executive Officer $27,320 $27,180 2023
Veterans Enterprise Training & Services Group Inc DC$81,623 Board/chairman $67,415 $55,855 2024
Victorian Village Inc Cdc TN$81,388 Executive Director $28,955 $29,584 2023
Tx Assoc Of Mexican American Chambers Of Commerce TX$82,485 President/ceo $35,600 $33,622 2024
National Independent Talent Organization CA$81,184 Executive Dir. $49,998 $40,762 2024
Archi-treasures Association IL$81,047 Executive Di $87,000 $80,754 2024
Federation Of Mental Health Services Inc NY$81,000 Presdent $19,200 $16,864 2023
Orleans County Local Development NY$82,917 C.e.o./c.f.o. $23,698 $20,218 2024
Estill County 21st Century Inc KY$83,022 Executive Director $41,440 $43,277 2023
Parramore District Inc FL$83,081 Exec. Dir. $50,000 $45,658 2023
Ohio High School Bowling Coaches OH$80,612 Executive Di $29,400 $28,642 2025
North American Menengage Network Inc MA$83,263 Administrator $17,881 $15,619 2023
Borderplex Community Capital Inc TX$80,591 President & Ceo $91,437 $86,357 2024
Innovation Quarter NC$83,520 Director & President $52,534 $51,250 2024
Commercial Space Progress NM$83,608 Ceo And Director $42,914 $43,579 2024
Hands For Life AZ$83,647 President $44,850 $40,724 2024
Greater East St Louis Community IL$80,202 Executive Director $45,050 $41,816 2024
Montana Avenue Merchant Association CA$83,773 Treasurer $1,750 $1,427 2024
Lower Santa Cruz River Allianceinc AZ$80,000 President Ce $52,500 $49,079 2023
Rai Development Corporation NC$84,050 Ceo $31,378 $30,611 2024
Orlando Area Advertising Federation FL$79,800 Executive Director $12,000 $10,369 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default37th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted25th

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 Wheeler) 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 264 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,761 is reasonable (approximately the 37th 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.