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PeerBasis
Compensation Comparability Determination

Northwest Nebraska Development Corp

Executive Director / CEO

EIN 470713995
NE · NTEE S30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Deb Cottier, Executive Director / CEO ($55,093) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Deb Cottier — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,119 total compensation of comparable organizations → $118,158 $55,093
$11,57210th
$27,11025th
$43,981Median
$66,28475th
$80,10090th
$55,093This org · 72nd
p10$11,572
p25$27,110
p50$43,981
p75$66,284
p90$80,100
$55,093

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 NE 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
Greater Topeka Partnership Foundation KS$113,645 President & Ceo $51,343 $53,095 2023
Sonoma County Economic Development CA$115,632 Ed/secretary $13,221 $10,614 2024
Economic And Community Growth PA$109,285 President/ce $43,001 $39,870 2024
Crawford County Development Association IL$116,392 Executive Director $60,000 $54,843 2024
Hudson Development Corporation NY$117,479 Executive Director $36,997 $32,001 2023
Xlerate Health Inc KY$117,500 Chief Executive Officer $20,000 $19,978 2024
Greater Portland Partnership OR$117,584 President And Ceo & Director $59,088 $51,018 2024
Argentine Betterment Corporation KS$106,067 Executive Dir. $70,868 $73,285 2023
Chinatown Partnership Local Development NY$120,303 Executive Director $136,604 $118,158 2023
Black Chamber Of Commerce Of Greater Kansas City MO$103,214 Executive Director $29,794 $29,340 2024
Greater Chicago Advanced Manufacturing IL$103,136 Executive Dir. $46,872 $42,844 2024
Carb Center For Small Business Techctr PA$123,973 Executive Director $49,563 $47,311 2023
City Urban Revitalization Corporation CA$124,456 Executive Director $35,986 $28,146 2025
Naugatuck Economic Development CT$125,130 Ceo $57,115 $48,507 2025
Greenfield Main Street Inc IN$99,764 Executive Director $55,000 $53,926 2024
Mt Washington Valley Economic Council NH$126,072 Executive Director $69,758 $59,887 2024
Made With Cola Love SC$127,580 Director $12,917 $12,529 2024
Vergennes Partnership Inc VT$96,959 Executive Director $27,560 $25,791 2024
Lincoln Economic Advancement & IL$94,896 Ceo $99,879 $93,991 2023
Opportunity Wichita Inc KS$132,579 President - Greater Wichita Partnership $28,612 $28,739 2024
Camba Economic Development Corporation NY$133,495 President/ceo $87,526 $75,707 2023
The Greater Wilkes-barre Development PA$134,703 President/ceo $11,279 $10,458 2024
Maslow Development Inc CA$139,467 Executive Director $93,750 $77,489 2023
Overland Park Chamber Foundation KS$85,551 President $32,826 $32,972 2024
Pickaway County Visitors Bureau OH$140,099 Executive Di $41,677 $42,254 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default72nd
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted41st

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 (Deb Cottier) 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 46 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,093 is reasonable (approximately the 72nd 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.