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PeerBasis
Compensation Comparability Determination

Wichita Falls Prca Rodeo Association

Executive Director / CEO

EIN 472963365
TX · NTEE B82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kurt Tucker, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kurt Tucker — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,107 total compensation of comparable organizations → $332,479 $5,000
$4,60010th
$10,17825th
$27,506Median
$53,21875th
$90,11290th
$5,000This org · 13th
p10$4,600
p25$10,178
p50$27,506
p75$53,218
p90$90,112
$5,000

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 TX 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
Golconda Foundation Inc OK$63,611 President $9,750 $10,733 2024
High Plains Mental Health Center KS$62,337 Executive Director $48,469 $52,347 2024
Wsna Scholarship And Research WA$61,216 Secretary $2,065 $1,848 2024
United Food And Commercial Workers OH$68,518 Trustee $34,141 $36,149 2024
Aci-na Educational Foundation DC$58,619 President & Ceo $75,017 $65,809 2024
Bricklayers And Allied Craft Workers NY$58,095 Director/presid $144,276 $130,331 2024
New York Press Association Scholarship NY$70,106 Secretary $15,600 $14,092 2024
South Dakota Farmers Union Foundati SD$70,679 President $3,995 $4,538 2023
Wpma Scholarship Foundation UT$72,092 Secretary/treasurer $31,724 $31,622 2025
Maine Children's Scholarship Fund ME$72,109 Program Dire $19,488 $19,508 2024
Independent Sports Club Of Central IL$55,835 Treasurer $3,200 $3,064 2025
Mz Foundation TX$72,332 Executive Director $254,189 $254,189 2024
Lift Womens Foundation IL$73,534 Executive Director $13,085 $12,860 2024
Denny Family Foundation VT$74,178 President $46,571 $48,245 2023
Onnemi International Ministries TX$74,227 Vice President Missionary $30,296 $29,515 2025
Wireless Infrastructure Association VA$53,833 President $42,749 $41,263 2024
Delores A Sachs Charitable Trust WI$74,789 Trustee $12,929 $13,498 2024
Fsa Scholarship Foundation TX$53,115 Executive Director $17,400 $17,914 2023
Hepburn Bootstrap Foundation Inc WI$52,463 Assistant Secretary $57,748 $62,072 2023
Otho Davis Scholarship Foundat NJ$52,243 Exec Director $20,000 $17,851 2024
Vada Charitable Foundation Inc VA$75,990 President $90,961 $85,536 2025
Ohio Contractors Association Advancement OH$51,788 Treasurer/secretary $49,422 $52,329 2024
Yau High School Sciences Awards MA$51,477 Treasurer/director $9,416 $8,708 2023
Airmen Memorial Foundation Inc MD$51,291 Treasurer $8,743 $8,171 2024
Western Telecommunications Alliance MT$77,444 Executive Vice President $51,810 $55,831 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default13th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted9th

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 (Kurt Tucker) 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 64 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 13th 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.