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PeerBasis
Compensation Comparability Determination

Claiborne County Fair Association

Executive Director / CEO

EIN 621206424
TN · NTEE N52
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ronnie Seals, Executive Director / CEO ($550) against every comparable organization that fit the selection criteria — 418 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

418 organizations qualified on sector, size, and geography 418 within the band form the benchmarked peer set.

Distribution of comparable compensation

$126 total compensation of comparable organizations → $322,968 $550
$2,01210th
$5,99025th
$18,033Median
$39,26475th
$58,57990th
$550This org · 2nd
p10$2,012
p25$5,990
p50$18,033
p75$39,264
p90$58,579
$550

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 TN 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
Fever Aau Inc CA$142,534 President $43,382 $36,690 2023
Salem Community Activities Center Inc IL$142,565 Executive Director $21,442 $20,054 2024
Optimist Club Of Fort Worth Youth Fund Inc TX$142,141 Treasurer $9,000 $8,818 2023
Amvets Post #293 Home Association PA$141,806 Manager $51,494 $47,594 2025
Morrison County Recreational Trails Asso MN$143,433 President $217 $204 2024
Coulee Alpine Racing Inc WI$143,587 President $5,285 $5,116 2025
Gregory Golf And Recreation SD$143,615 Treasurer $900 $945 2024
East Coast Elite Volleyball Club Inc MD$143,711 Director And Coach $12,940 $11,509 2024
Eden Prairie Figure Skating Club MN$143,723 Director Coach Representati $2,436 $2,290 2024
Independent Sportsmen Club Inc MA$143,805 Treasurer $9,600 $8,207 2024
Wyoming Jr Rodeo Assoc Inc WY$143,869 President $750 $764 2024
Friends Of Wisconsin Camp Tapawingo Corporation WI$143,915 Camp Director, Board Member $51,998 $51,663 2024
The Smartplay AL$140,766 Executive Director $65,000 $66,806 2024
Miller Heights Independent Citizens Club PA$140,503 Club Manager $28,104 $27,450 2023
Bc Junior Lancers Basketball Inc WI$140,417 Director $10,000 $9,936 2024
Hab CO$144,437 Dir Of Program $67,500 $63,394 2023
Bruceville Rod & Gun Club Inc IN$144,549 President $640 $642 2024
Mighty Penguins Sled Hockey PA$140,127 Executive Director $15,000 $14,231 2024
Seeker Springs Ministry Inc LA$144,919 Executive Director $16,692 $18,002 2023
Great Lakes Regional Field Hockey MI$139,734 Executive Di $45,000 $44,188 2024
Birmingham Bloomfield Soccer Club MI$145,392 President $45,000 $45,493 2023
No Limits Lacrosse Corporation FL$139,053 President $57,400 $52,814 2023
Freedom Center VA$145,772 Executive Di $40,000 $37,828 2023
The Ohio South State Referee Committee OH$146,062 State Youth Referee Administrator $10,275 $10,353 2024
Workingmens Mutual Beneficial Union PA$146,090 Secretary $4,006 $3,913 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted2nd

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 (Ronnie Seals) 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 418 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $550 is reasonable (approximately the 2nd 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.