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PeerBasis
Compensation Comparability Determination

Cactus & Pine Golf Course Superintendents Association

Executive Director / CEO

EIN 860540188
AZ · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carmella Ruggiero, Executive Director / CEO ($80,810) against every comparable organization that fit the selection criteria — 528 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carmella Ruggiero — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

528 organizations qualified on sector, size, and geography 528 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $441,558 $80,810
$17,78610th
$47,01625th
$75,141Median
$104,39975th
$144,55390th
$80,810This org · 57th
p10$17,786
p25$47,016
p50$75,141
p75$104,399
p90$144,553
$80,810

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
Society Of Publication Designers Inc NY$272,523 Executive Director $100,000 $93,959 2024
Latino Hotel Association NM$272,041 President And Ceo $7,600 $8,500 2024
Franklin County Home Builders NC$272,652 Executive Di $2,115 $2,339 2023
Oklahoma Business Ethics Consortium OK$272,670 Executive Director $79,020 $90,475 2024
Sunnyvale Downtown Association CA$272,720 Executive Director $110,000 $101,683 2023
Truckers Service Association TX$273,129 President $1,500 $1,560 2024
Main Street Business Improvement CA$271,407 Exdir/secty/trs $69,088 $62,032 2024
Florida Association For Pupil FL$271,344 Exec Dir $18,326 $17,901 2024
The Medical Staff Of The Riverside CA$273,358 President $36,000 $32,323 2024
Massachusetts Recreation And Park Associ MA$271,320 Executive Director $70,270 $63,967 2025
Charlottesville Business Innovation VA$274,073 Executive Director $76,667 $76,972 2024
Handle District Corporation CA$270,499 Executive Dir. $71,444 $66,042 2023
Prosser Chamber Of Commerce WA$274,312 Executive Dir. $41,181 $38,337 2024
Interstate 70 Mountain Corridor CO$270,375 Director $88,480 $88,218 2024
International Credit Union Regulators Network Inc WI$274,351 Executive Director $123,006 $137,521 2023
Quad Cities Foundation For Fair IL$274,541 Manager $129,654 $132,538 2024
Professional Travel Agents Of North VA$275,101 Treasurer $4,200 $4,217 2024
Pueblo West Chamber Of Commerce CO$275,151 Executive Director $27,738 $28,473 2023
Theatre Owners Of Mid-america TX$269,538 Executive Director $52,684 $56,416 2023
International Association For Colon AZ$269,488 Executive Dir. $48,000 $48,000 2024
Fulton County Economic Development OH$276,024 Executive Di $17,308 $18,570 2025
Sheet Metal Contractors Assoc Of Central And Southern Nj NJ$268,411 Chapter Executive $41,207 $39,385 2023
American Association Of Corporate Optometrists GA$276,603 Executive Director $57,200 $61,570 2023
San Juan Island Chamber Of Commerce WA$276,774 Executive Di $99,484 $92,614 2024
Taunton Area Chamber Of Commerce Inc MA$267,600 President $71,695 $66,990 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 default57th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted54th

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 (Carmella Ruggiero) 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 528 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,810 is reasonable (approximately the 57th 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.