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PeerBasis
Compensation Comparability Determination

Tennessee Infrastructure Alliance

Executive Director / CEO

EIN 621871117
TN · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susie Alcorn, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 390 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

390 organizations qualified on sector, size, and geography 390 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $265,930 $90,000
$10,69210th
$34,47725th
$58,664Median
$80,61775th
$115,61690th
$90,000This org · 81st
p10$10,692
p25$34,477
p50$58,664
p75$80,617
p90$115,616
$90,000

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 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
Digital Energy Council DC$200,000 Board Member,exec Dir,president $25,000 $21,487 2023
Central New York Defense Alliance Ltd NY$199,533 Secretary And Exec. Director Emeritus $11,325 $9,736 2024
Pennsylvania State Assn Of County PA$199,332 Secretary/tr $20,125 $19,093 2024
Association Of Health Care MO$200,730 Executive Director $5,416 $5,619 2023
Chemical Alliance Zone Inc WV$200,945 Executive Director $178,250 $183,609 2024
The Village At Sherman Oaks Inc CA$198,810 Executive Director $12,000 $10,149 2023
Wisconsin Badger Chapter Club Management WI$201,353 Managing Director $58,940 $58,560 2024
Massachusetts Association Of MA$201,599 Executive Di $137,500 $117,549 2024
Swedish Medical Center Medical CO$198,392 President $17,500 $15,964 2024
North Coast Fishermens Cable Committee CA$201,795 President $4,319 $3,548 2024
Independent Electrical Contractors CO$201,942 Executive Director $124,001 $113,117 2024
Association Of Extremity Nerve Surgeons TX$202,068 Director $53,722 $52,635 2023
Virginia Association Of Independent VA$202,244 Executive Dir. $108,934 $100,064 2024
American Subcontractors Association Of O OK$197,551 Executive Director $64,174 $69,213 2023
Certified Pest Control Operators Of Geor GA$203,348 Executive Director $37,048 $35,439 2024
Southern Berkshire Chamber Of MA$203,391 Executive Dir. $66,000 $58,089 2023
Bloomington-normal Plumbing & Heating IL$203,522 Executive Direc $33,146 $31,001 2024
Trussville Chamber Of Commerce AL$196,388 Interim Director $46,789 $49,509 2023
American Institute Of Architecture Eastern Oklahom OK$203,816 Executive Director $82,409 $88,879 2023
The Greater Okc Asian Chamber Of Commerce OK$196,154 Executive Director $25,927 $26,460 2025
Alliance For Gray Market & Counterfeit DC$203,863 Executive Director $130,494 $112,159 2023
Excelsior Springs Area Chamber MO$196,002 President $47,525 $47,887 2024
American Society For Surgery Of The Hand IL$204,576 Ceo/executive Vp $96,961 $90,686 2024
Des Moines Downtown Chamber Of Commerce IA$204,780 Executive Director $28,700 $30,779 2023
Pomerado Hospital Medical Staff CA$194,837 Past Chief Of Staff $62,000 $52,437 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 default81st
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted77th

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 (Susie Alcorn) 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 390 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 81st 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.