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PeerBasis
Compensation Comparability Determination

League Of Idaho Cities Inc

Executive Director / CEO

EIN 820508308
ID · NTEE B124
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kelley Packer, Executive Director / CEO ($45,944) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,995 total compensation of comparable organizations → $152,180 $45,944
$10,49510th
$20,02325th
$42,277Median
$52,11675th
$62,00490th
$45,944This org · 67th
p10$10,495
p25$20,023
p50$42,277
p75$52,116
p90$62,004
$45,944

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.

OrganizationStateTotal revenueTotal compSource
Community Choice Credit UnionIA $112,571$65,853 990
Mission Starfish HaitiIA $106,507$38,148 990
Comprehensive Action Model ForNY $99,095$10,219 990
Common Grounds Community Development CorpFL $126,000$10,910 990
Seven Dreams Education FoundationMN $94,983$24,701 990
Psesd Learning CommunitiesWA $94,732$56,231 990
Alexandria Education FoundationMN $133,805$42,495 990
Franklin Education AssociationMA $133,990$6,995 990
Preston Brown FoundationFL $136,155$45,921 990
Yakima Schools FoundationWA $140,137$42,277 990
Friends Of Barack Obama Male Leadership AcademyTX $146,358$15,344 990
Shippensburg Area School DistrictPA $156,958$53,454 990
Foundation For Culinary ArtsIL $158,050$152,180 990
Get Cooking IncorporatedFL $160,555$30,908 990
Latino Educational EquityTX $160,864$50,778 990

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 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 default67th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Kelley Packer) 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 15 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,944 is reasonable (approximately the 67th 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.