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PeerBasis
Compensation Comparability Determination

Out Georgia Business Alliance

Executive Director / CEO

EIN 582114252
GA · NTEE S41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christopher Lugo, Executive Director / CEO ($79,911) against every comparable organization that fit the selection criteria — 542 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

542 organizations qualified on sector, size, and geography 542 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $410,224 $79,911
$16,31210th
$43,25625th
$70,012Median
$98,24375th
$134,46990th
$79,911This org · 61st
p10$16,312
p25$43,256
p50$70,012
p75$98,243
p90$134,469
$79,911

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 GA 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
Downtown Vacaville Business CA$290,813 Executive Dir. $81,415 $69,919 2023
Boaz Chamber Of Commerce AL$290,474 Executive Di $53,942 $56,294 2024
Pacific Association Of Domestic CA$292,507 Executive Director $52,500 $43,793 2024
Mason Contractors Association Of IL$292,630 Executive Secretary $190,225 $180,657 2024
Hopewell Prince George Chamber Of Commerce VA$292,646 Ceo $80,000 $76,822 2023
Slag Cement Association MI$289,770 Director Of Finance $455 $454 2024
Wellington Chamber Of Commerce Inc FL$289,708 Executive Director $108,276 $98,260 2024
Clean Fuels Michigan MI$293,151 Executive Dir. $116,995 $116,654 2024
Boone Area Chamber Of Commerce IA$289,462 Executive Dir. $70,409 $74,473 2024
Research Triangle Cleantech Cluster NC$293,453 Executive Dir. $133,976 $137,678 2023
Accessibility Professionals Association TX$288,892 Executive Director $75,108 $74,722 2023
Independent Electrical Contractors TN$294,020 Executive Di $58,019 $60,653 2023
Chicagoland Food Inc IL$294,169 Executive Director $50,000 $47,486 2024
International Biometrics DC$294,211 Managing Director $150,000 $130,912 2023
Maryland Affordable Housing Coalition MD$294,509 Executive Director $138,085 $128,392 2023
Beckley Board Of Realtors Inc WV$288,077 Executive Of $25,217 $26,376 2024
Downtown Eugene Inc OR$294,786 Secretary $27,500 $24,035 2025
Arizona Craft Brewers Guild Inc AZ$288,025 Executive Director $55,000 $52,606 2023
Small Business In Transportation FL$287,830 President $75,000 $70,072 2023
Tampa Bay Trial Lawyers Association FL$287,622 Executive Di $56,000 $52,321 2023
National Archery Buyers Association MN$287,339 Executive Director $86,210 $84,721 2023
Motion Palpation Institute Inc OH$287,259 President $15,000 $15,348 2024
Midwest Manufacturers' Association MN$295,776 Executive Director $79,255 $77,886 2023
Waterford Community Fair Association PA$296,064 Treasurer $6,000 $5,951 2023
Iowa Brewers Guild IA$286,382 Executive Director $106,262 $109,499 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default61st
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted58th

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 (Christopher Lugo) 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 542 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,911 is reasonable (approximately the 61st 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.