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 Independent Power Producers

Executive Director / CEO

EIN 851996285
AZ · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gregory D Patterson, Executive Director / CEO ($182,733) against every comparable organization that fit the selection criteria — 462 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

462 organizations qualified on sector, size, and geography 462 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $441,558 $182,733
$14,82010th
$41,60925th
$66,983Median
$94,01975th
$131,59490th
$182,733This org · 97th
p10$14,820
p25$41,609
p50$66,983
p75$94,019
p90$131,594
$182,733

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 AZ 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
Fine Chocolate Industry Association WA$227,361 Executive Dir. $56,667 $54,312 2023
Shoreline Chamber Of Commerce CT$226,889 President $72,500 $70,682 2024
Development Partner Institute Inc IL$227,747 Executive Di $102,073 $104,344 2024
Orange Chamber Of Commerce TX$227,908 President & Ceo $77,218 $80,316 2024
Misquamicut Business Association RI$226,497 Executive Di $56,300 $56,133 2024
Airport Gateway Business Association WI$228,260 Executive Dir. $105,325 $114,375 2024
German American Business Assoc Of Calif CA$226,244 Executive Director $48,692 $43,719 2024
North Carolina Motorsports NC$226,226 Executive Di $60,000 $64,463 2024
Lamoille Economic Development Corp VT$225,726 Executive Director $95,000 $96,862 2025
Order Of The Engineer Inc AZ$225,594 Executive Director $73,650 $73,650 2024
Main Street Texarkana TX$229,139 Executive Dir. $60,320 $62,740 2024
Metropolitan Memphis Hotel & TN$229,231 President $165,000 $180,341 2024
United Vegetable Growers Cooperative CA$225,143 Ceo $250,000 $224,467 2024
Nevada Petroleum Marketers & UT$224,761 State Execut $80,285 $85,440 2024
Greater Blythewood Chamber Of Commerce SC$229,897 Admin Asst $17,058 $18,027 2025
Denver Petroleum Club Inc CO$224,516 Executive Director $90,000 $89,734 2024
Welding Research Council Inc OH$224,007 Secretary $25,000 $28,345 2023
Western Medical Center CA$223,931 Chief Of Staff $60,000 $55,463 2023
Secure Water Alliance CA$230,595 Executive Dir. $90,000 $83,195 2023
Creative Enterprise Zone MN$223,848 Executive Di $91,528 $94,039 2024
Advanced Media Workflow Assoc Inc WA$230,684 Executive Director $117,000 $108,920 2024
Icti C A R E Foundation Inc NY$223,734 Bookkeeper $132,215 $124,228 2024
Blair Chiropractic Membership AL$223,589 Executive Director $66,824 $75,066 2024
Algonquin-lake In The Hills Chamber Of Commerce Inc IL$231,049 Executive Director $29,077 $30,602 2023
Veterinary Specialty Practice Alliance Inc OH$223,460 Executive Director $62,400 $68,722 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default97th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted95th

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 (Gregory D Patterson) 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 462 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $182,733 is reasonable (approximately the 97th 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.