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PeerBasis
Compensation Comparability Determination

Association Of Club Executives Inc

Executive Director / CEO

EIN 593683733
OH · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Angelina Spencer Empowerment Enter, Executive Director / CEO ($180,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,742 total compensation of comparable organizations → $158,466 $180,000
$13,80010th
$20,19525th
$53,352Median
$73,13275th
$83,09490th
$180,000This org · 100th
p10$13,800
p25$20,195
p50$53,352
p75$73,132
p90$83,094
$180,000

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 OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Hispanic Chamber Cincinnati Usa IncOH $244,726$49,418 990
Barnesville Chamber Of CommerceOH $248,591$35,318 990
Northern Cincinnati Chamber Of CommerceOH $249,242$74,641 990
Midwestern Ohio Association Of RealOH $249,693$60,124 990
Cuyahoga County Mayors And City Managers AssociationOH $251,263$73,132 990
Welding Research Council IncOH $224,007$25,738 990
Veterinary Specialty Practice Alliance IncOH $223,460$62,400 990
Colerain Chamber Of Commerce IncOH $218,999$76,701 990
Prisme ForumOH $215,496$9,742 990
Athens Farmers MarketOH $267,020$12,000 990
Fulton County Economic DevelopmentOH $276,024$16,862 990
Motion Palpation Institute IncOH $287,259$20,195 990
Anderson Area Chamber Of CommerceOH $189,133$92,683 990
Butler County Medical SocietyOH $183,653$15,000 990
Electrical League Of Northern OhioOH $311,615$69,500 990
Ohio Housing CouncilOH $334,424$158,466 990
Public Relations Global Network IncOH $339,589$53,352 990

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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Angelina Spencer Empowerment Enter) 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 17 similarly situated organizations (Same NTEE sector (S41) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $180,000 is reasonable (approximately the 100th 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). 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.