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PeerBasis
Compensation Comparability Determination

Mckenzie County Fair

Executive Director / CEO

EIN 872432104
ND · NTEE N52
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of April Mitteer, Executive Director / CEO ($7,150) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$432 total compensation of comparable organizations → $94,341 $7,150
$1,12410th
$6,29525th
$15,661Median
$51,08775th
$66,56690th
$7,150This org · 31st
p10$1,124
p25$6,295
p50$15,661
p75$51,087
p90$66,566
$7,150

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 ND 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
Otsego County Fair MI$449,768 Treasurer Ex $9,600 $9,029 2024
Nebraska State Fair 1868 Foundation NE$448,285 Executive Di $96,258 $94,341 2024
Lake Agriculture & Youth Fair Association Inc FL$459,610 Director $55,600 $49,001 2023
Spokane Lilac Festival Association Inc WA$459,953 Executive Dir. $72,743 $59,346 2024
Skamania County Fairboard Inc WA$444,406 Treasurer $1,200 $979 2024
Crow Wing County Fair MN$442,272 Accountant $8,800 $7,924 2024
Ke Kukui Foundation WA$471,375 Executive Di $82,345 $67,180 2024
Piedmont Interstate Fair SC$476,217 Exec. Direct $38,000 $36,124 2024
Grand Street District Management Association Inc NY$429,538 Executive Director $74,126 $61,037 2024
San Diego Fleet Week Foundation CA$422,579 Vice Pres. Coo $75,000 $60,757 2023
Upper Missouri Valley Fair Association ND$421,613 Director $4,500 $4,500 2024
Warren County Fair Association VA$417,733 Treasurer $41,698 $36,688 2024
Swift County Fair Association MN$404,547 Secretary $3,500 $3,070 2025
Southeast Alaska State Fair Inc AK$402,318 Interim Executive Director $44,650 $38,899 2024
Southwest Alaska Arts Group AK$398,956 Director $65,398 $56,974 2024
Pennsylvania State Association Of County Fairs PA$397,487 General Manager $1,200 $1,090 2024
Hancock County Agricultural Society ME$512,110 Vice Preside $15,000 $13,687 2024
Clinton County Agricultural Society IA$516,026 Fair Secreta $16,205 $16,169 2024
Kankakee County Fair & Exposition IL$517,083 Ex-officio $40,895 $37,718 2023
Meade County Fair Inc KY$386,029 Co Sec./trea $4,500 $4,406 2024
Festiv-all Charleston West Virginia Inc WV$519,948 Executive Director $51,854 $51,161 2024
Beltrami County Agricultural Assoc MN$379,462 Facilities Manager $14,421 $12,650 2025
Hopkins County Fair Inc KY$527,667 Executive Di $30,000 $29,370 2024
Charlotte County Fair Assoc Inc FL$528,320 Executive Di $83,800 $69,887 2025
The Village Halloween Parade Inc NY$376,437 Executive Director $60,000 $50,864 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default31st
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted31st

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 (April Mitteer) 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 42 similarly situated organizations (Same NTEE sector (N52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,150 is reasonable (approximately the 31st 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.