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PeerBasis
Compensation Comparability Determination

National Cooperative Procurement

Executive Director / CEO

EIN 473177420
MN · NTEE S40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammy Rimes Mpa, Executive Director / CEO ($140,400) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,243 total compensation of comparable organizations → $331,118 $140,400
$42,68310th
$65,47925th
$82,708Median
$109,83175th
$186,56390th
$140,400This org · 83rd
p10$42,683
p25$65,479
p50$82,708
p75$109,831
p90$186,563
$140,400

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 MN 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
Kansas Independent Electrical KS$309,646 Executive Di $70,833 $79,731 2023
Central Texas Angel Network TX$306,410 Executive Director $128,792 $130,382 2024
Dbl Equity Partners ND$304,896 President, Ceo, And Secret $48,437 $53,795 2024
Construction Builders Association OH$304,251 Executive Director $98,500 $108,700 2023
Auto Body Association Of Texas TX$303,287 Executive Dir. $72,048 $72,937 2024
Fulshear-katy Area Chamber Of Commerce TX$319,654 President $94,994 $99,007 2023
Forward High Point Inc NC$322,019 Chief Executive Officer $104,545 $106,504 2025
The Cyber Guild Inc VA$293,920 Executive Director $102,349 $102,965 2023
African American Real Estate DC$328,179 President $46,500 $42,515 2023
Colorado Prestressers Association CO$292,703 Executive Dir. $163,400 $163,249 2023
Carroll County Economic Development GA$330,816 Exec Committee $237,071 $248,364 2023
The Cannabis Alliance WA$331,103 Executive Dir. $45,833 $42,755 2023
Tic Council Americas Inc DC$331,703 Executive Director-til 8/2023 $99,221 $90,720 2023
Pike District Partnership Inc MD$332,944 Executive Director $90,000 $85,154 2024
Girard Area Industrial Development Corp PA$333,361 Chairman $73,442 $74,120 2024
Mississippi Apartment Association MS$335,360 Association Director $58,803 $68,238 2023
Womens Innovation Group IL$285,984 President $49,043 $48,795 2024
Southeast Oil And Gas Association MS$285,666 President $84,000 $94,680 2024
Startup Runway Foundation GA$282,700 Executive Director $30,129 $31,564 2023
Naturally San Diego Inc CA$282,385 Executive Director $107,980 $94,363 2024
Nc Captive Insurance Association NC$277,996 President & $119,969 $129,157 2023
Central Virginia Business Coalition VA$277,072 Secretary/executive Director $83,046 $81,149 2024
Association Of Chartered Accountants In The United Statesltd NY$274,471 Chief Executive $110,000 $103,566 2023
Personalized Arthoplasty Society Inc GA$273,201 Executive Director $45,900 $46,707 2024
Irrigation & Electrical Districts AZ$349,001 Executive Di $308,828 $300,580 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default83rd
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted78th

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 (Tammy Rimes Mpa) 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 88 similarly situated organizations (Same NTEE sector (S40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $140,400 is reasonable (approximately the 83rd 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.