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PeerBasis
Compensation Comparability Determination

Idaho Association Of Nurse Anesthetists

Executive Director / CEO

EIN 820385509
ID · NTEE S41
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Caroline Merritt, Executive Director / CEO ($32,500) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,418 total compensation of comparable organizations → $145,967 $32,500
$7,53910th
$15,39525th
$41,348Median
$62,96975th
$74,73690th
$32,500This org · 38th
p10$7,539
p25$15,395
p50$41,348
p75$62,969
p90$74,736
$32,500

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 ID 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
Chattanooga Manufacturers Association TN$121,004 Operation Consultant Thru 9/2023 $6,559 $6,481 2024
Jamestown S'klallam Tribal Capital WA$122,619 Loan Portfolio Administrative Assistant $75,000 $63,122 2024
Defense Alliance Of North Carolina NC$120,168 Executive Director $79,022 $79,022 2023
Greater Gary Chamber Of Commerce IN$123,822 Ceo $66,769 $66,190 2024
East Valley Hispanic Chamber Of Commerce AZ$119,513 Exec Director $25,000 $23,269 2023
Kentucky Pest Management Association KY$117,563 Adminstrator $20,000 $20,199 2024
Stone Harbor Chamber Of Commerce NJ$126,055 Treasurer $16,658 $13,981 2024
Caseville Chamber Of Commerce MI$126,310 President $11,100 $10,770 2024
Minnesota Business Aviation MN$126,704 Executive Di $15,500 $14,397 2024
The Chamber Of Manitowoc County WI$126,770 President $8,910 $8,747 2024
Greater Seminole Area Chamber Of FL$128,163 Executive Di $72,600 $64,112 2024
Trial Attorneys Of New Jersey NJ$114,526 Executive Director $49,265 $41,348 2024
Commonwealth Business Travel Group Inc TX$128,868 Executive Director $40,788 $39,487 2023
The Production Music Association Inc CA$129,901 Executive Dir. $157,663 $127,979 2024
Florida Association Of Children's Hospitals Inc FL$130,318 Executive Director $50,000 $45,459 2023
International Federation Of NY$112,599 Treasurer $11,000 $10,014 2022
Medical Staff Of San Gabriel Valley Medical Center CA$130,889 President/chief Of Staff $18,000 $14,234 2025
Web3 Id Coalition Inc NV$131,220 Secretary $6,000 $5,820 2023
Clear Creek County Tourism Bureau Inc CO$131,401 Director $73,017 $65,816 2024
Union Chamber Of Commerce Inc LA$131,650 President $40,719 $42,149 2024
Rangely Area Chamber Of Commerce CO$131,870 Executive Director $30,386 $27,389 2024
The Indus Entrepreneurs OR$133,776 Executive Director $35,103 $31,549 2023
Lonmark International CA$108,950 Executive Director $19,800 $15,658 2025
Petaluma Gap Winegrowers Alliance CA$108,361 Executive Di $53,050 $43,062 2024
Upshur County Convention And Visitors Bureau Corp WV$108,227 Executive Director $31,917 $31,648 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted32nd

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 (Caroline Merritt) 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 117 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,500 is reasonable (approximately the 38th 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.