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PeerBasis
Compensation Comparability Determination

Next Generation In Trucking Association

Executive Director / CEO

EIN 850986895
KY · NTEE S41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lindsey Trent, Executive Director / CEO ($141,413) against every comparable organization that fit the selection criteria — 450 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

450 organizations qualified on sector, size, and geography 450 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $252,715 $141,413
$12,03610th
$34,62825th
$57,768Median
$81,12175th
$112,84790th
$141,413This org · 96th
p10$12,036
p25$34,628
p50$57,768
p75$81,121
p90$112,847
$141,413

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 KY 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
The Lower Niagara River Region Chamber NY$222,922 Past President $82,458 $67,364 2024
Veterinary Specialty Practice Alliance Inc OH$223,460 Executive Director $62,400 $59,752 2024
Blair Chiropractic Membership AL$223,589 Executive Director $66,824 $65,268 2024
Nw High Performance OR$222,514 Executive Dir. $134,514 $116,270 2023
Icti C A R E Foundation Inc NY$223,734 Bookkeeper $132,215 $108,013 2024
Creative Enterprise Zone MN$223,848 Executive Di $91,528 $81,765 2024
Western Medical Center CA$223,931 Chief Of Staff $60,000 $48,224 2023
Welding Research Council Inc OH$224,007 Secretary $25,000 $24,646 2023
Rogue Valley Vintners OR$222,028 Executive Director $80,500 $69,582 2023
Bedford Chamber Of Commerce Inc VA$221,895 President $55,108 $49,526 2023
Real Estate Association Of Puget Sound WA$221,839 Chairman $70,900 $59,083 2023
Denver Petroleum Club Inc CO$224,516 Executive Director $90,000 $78,021 2024
Georgia Head Start Association Inc GA$221,542 Executive Director $67,371 $61,242 2024
Nevada Petroleum Marketers & UT$224,761 State Execut $80,285 $74,288 2024
United Vegetable Growers Cooperative CA$225,143 Ceo $250,000 $195,168 2024
Missouri State Assessors Association MO$220,614 Secretary $300 $287 2024
Order Of The Engineer Inc AZ$225,594 Executive Director $73,650 $64,037 2024
Lamoille Economic Development Corp VT$225,726 Executive Director $95,000 $84,219 2025
Greater Fairbanks Board Of Realtors AK$220,348 Executive Di $85,522 $73,920 2024
Adams County Chamber Of Commerce Inc WI$220,256 Executive Director $50,000 $47,210 2024
Ark Residential Assisted Living Asn AR$220,069 Executive Director $132,600 $138,732 2023
North Carolina Motorsports NC$226,226 Executive Di $60,000 $56,049 2024
German American Business Assoc Of Calif CA$226,244 Executive Director $48,692 $38,012 2024
Downtown Moorhead Inc MN$219,938 President/ceo $170,346 $152,175 2024
Shelby County Economic Development Board Inc MO$219,838 Employee $129,386 $127,554 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2023 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 KY 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 default96th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted97th
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 (Lindsey Trent) 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 450 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $141,413 is reasonable (approximately the 96th 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.