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PeerBasis
Compensation Comparability Determination

Idaho Petroleum Marketers & Convenience Store Association Co Wpma

Executive Director / CEO

EIN 810568975
UT · NTEE S41
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Suzanne Budge, Executive Director / CEO ($82,337) against every comparable organization that fit the selection criteria — 549 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

549 organizations qualified on sector, size, and geography 549 within the band form the benchmarked peer set.

Distribution of comparable compensation

$300 total compensation of comparable organizations → $425,894 $82,337
$24,70810th
$50,65425th
$78,879Median
$112,67875th
$156,17390th
$82,337This org · 52nd
p10$24,708
p25$50,654
p50$78,879
p75$112,678
p90$156,173
$82,337

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 UT 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
Farm And Ranch Freedom Alliance TX$353,371 Executive Director $33,567 $33,675 2024
Midlands African Chamber Inc NE$352,955 Ceo $57,692 $64,070 2023
Greater Elizabeth Chamber Of Commerce NJ$354,102 President $137,376 $123,012 2024
South Dakota Biotechnology Association SD$352,301 Executive Director $120,500 $133,375 2024
Greater Fayetteville Chamber NC$352,168 Executive Di $94,850 $101,194 2023
Flowood Best MS$351,575 Executive Director $77,262 $86,301 2024
Association Of Insurance & Reins NY$357,133 Executive Di $182,500 $170,278 2023
The Lee County Medical Society Inc FL$349,429 Executive Director $104,355 $98,319 2024
450 Mhz Alliance CA$357,310 Director $102,800 $89,027 2024
Grayslake Chamber Of Commerce IL$358,319 Executive Di $70,000 $69,019 2024
Mid-oregon Chapter Independent OR$358,495 Executive Di $75,530 $70,345 2024
International Society Of Ocular Oncology WI$347,733 Director $3,500 $3,666 2024
Arkansas Cable Telecommunications Association AR$347,185 Executive Director $194,000 $218,701 2024
Cfa Society North Carolina Inc NC$359,655 Executive Director $102,750 $106,478 2024
Leadingage Kentucky Inc KY$359,689 President $170,581 $189,230 2023
Association Of State Criminal VA$359,801 Executive Dir. $40,000 $38,734 2024
Skokie Chamber Of Commerce IL$360,235 President & Ceo $109,358 $111,010 2023
Metropolitan Business And Citizens Association Inc NJ$360,677 Community Relations $125,000 $111,930 2024
Greater Austin Black Chamber Of Commerce TX$345,608 Director $82,500 $85,211 2023
Tarrant Regional TX$361,480 Executive Director $198,000 $198,639 2024
Inland Empire Tourism Council CA$344,902 Executive Director $268,738 $232,731 2024
The Greater Glendale Chamber Of CO$344,874 Coo $76,000 $73,087 2024
Southern Independent Bookseller Alliance NC$362,725 Executive Dir. $80,000 $82,902 2024
Iowa Great Lakes Board Of Realtors IA$362,883 Executive Direc $62,180 $68,281 2024
Mechanical Contractors Association Of New Orleans Inc LA$343,533 Exec. Director $117,600 $133,707 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT cost of living and 2025 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 UT 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 default52nd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted49th

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 (Suzanne Budge) 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 549 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,337 is reasonable (approximately the 52nd 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.