Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

New Mexico High School Rodeo Association

Executive Director / CEO

EIN 850368632
NM · NTEE N41Z
FY ending 2024-08-31
June 13, 2026

This analysis benchmarks the total compensation of Kassandra Buras, Executive Director / CEO ($17,646) against every comparable organization that fit the selection criteria — 1325 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kassandra Buras — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,325 organizations qualified on sector, size, and geography 1,325 within the band form the benchmarked peer set.

Distribution of comparable compensation

$179 total compensation of comparable organizations → $296,294 $17,646
$4,82110th
$17,23625th
$47,400Median
$71,32175th
$94,95690th
$17,646This org · 25th
p10$4,821
p25$17,236
p50$47,400
p75$71,321
p90$94,956
$17,646

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 NM 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
Georgetown Football Club Inc KY$489,744 President $4,675 $4,670 2024
Chicagoland Usbc Association IL$490,587 Association Mgr $63,672 $58,200 2024
Eagle Aquatics Inc TX$489,670 President $40,500 $38,779 2023
Polonia Youth Soccer Club WI$489,625 Executive Director $20,000 $19,994 2023
Cascade Soccer Club WA$490,773 Director $47,951 $39,915 2024
Friends Of Big Marsh IL$489,452 Executive Director $77,592 $73,018 2023
Miracle League Of Arizona AZ$490,888 Director $86,806 $77,619 2024
The Oakdale Athletic MN$491,120 Gambling Man $84,443 $79,869 2023
Heartland Collegiate Athletic Conference IN$491,206 Commissioner $122,587 $123,744 2023
Burke River Trail Association NC$491,684 Executive Director $45,000 $42,116 2025
Southern California Intercollegiate CA$491,864 Executive Director $123,768 $102,301 2023
Scholastic Archery Association KY$491,886 Executive Director $82,110 $87,904 2022
Beat The Streets Cleveland OH$488,113 Executive Di $80,000 $81,107 2023
Capo Boxing Gym Inc CA$492,230 President $52,000 $42,981 2023
St Charles County Youth Soccer MO$488,019 Executive Director $89,819 $91,062 2023
Cottonwood Football Club UT$492,452 President $12,000 $11,419 2024
Boco Volleyball Athletic Club Corp CO$492,571 Vice President $2,004 $1,740 2025
Niskayuna Soccer Club Inc NY$487,589 Coaching Coordinator $10,250 $8,390 2025
The Common Wheel PA$492,887 Executive D $74,404 $71,024 2023
Advantage Academy Inc AR$493,419 Ceo $79,984 $83,590 2024
Pillar Foundation TX$493,643 Executive Dir. $50,000 $47,876 2023
California Fitness Fun Inc CA$486,508 President $45,000 $36,128 2024
Russell Mill Swim And Tennis Club Inc MA$493,844 President $1,150 $989 2023
West Wyomissing Fire Co Social PA$486,412 President $4,195 $4,004 2023
Friends Of The Front Range Wildlife CO$493,884 Executive Di $55,110 $49,132 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default25th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted24th

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 (Kassandra Buras) 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 13, 2026, comparing compensation against 1325 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,646 is reasonable (approximately the 25th 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 13, 2026.