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PeerBasis
Compensation Comparability Determination

Northwestern Showmen's Club

Executive Director / CEO

EIN 916050879
OR · NTEE S41
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sheila Tuttle, Executive Director / CEO ($9,000) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sheila Tuttle — 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

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,116 total compensation of comparable organizations → $224,367 $9,000
$9,62910th
$19,31225th
$38,522Median
$59,47775th
$78,47790th
$9,000This org · 10th
p10$9,629
p25$19,312
p50$38,522
p75$59,477
p90$78,477
$9,000

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 OR 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
Montgomery Area Chamber Of Commerce TX$79,463 Executive Dir. $57,750 $64,044 2023
Lower Santa Cruz River Allianceinc AZ$80,000 President Ce $52,500 $55,976 2023
Ohio High School Bowling Coaches OH$80,612 Executive Di $29,400 $32,667 2025
Federation Of Mental Health Services Inc NY$81,000 Presdent $19,200 $19,234 2023
National Independent Talent Organization CA$81,184 Executive Dir. $49,998 $46,490 2024
La Paz Economic Development Corp AZ$78,013 President $75,000 $75,669 2025
The Hispanic Chamber Of Commerce Of Grand Prairie TX$77,773 President $7,000 $7,540 2024
Monitor Inc DC$81,986 Director, Co-chairman $154,006 $149,826 2023
Tx Assoc Of Mexican American Chambers Of Commerce TX$82,485 President/ceo $35,600 $38,347 2024
Southwest Veterans Chamber Of Commerce AZ$76,695 Executive Dir. $26,791 $27,745 2024
Commercial Space Progress NM$83,608 Ceo And Director $42,914 $49,702 2024
Montana Avenue Merchant Association CA$83,773 Treasurer $1,750 $1,627 2024
Memphis & Shelby Co Vet Med Assn Inc TN$74,916 Executive Director $24,000 $27,165 2024
Indiana Pawnbrokers Assocation Inc IN$74,862 Executive Director $21,000 $24,551 2023
Parking Industry Institute DC$73,664 Secretary/treasurer/exec Dir $41,845 $38,522 2025
Dealercpa Network Inc NY$85,900 Executive Director $28,800 $28,852 2023
Certification Institute AR$73,200 President $12,828 $15,527 2024
Aerox NC$73,124 President & Director $195,867 $224,367 2023
International Forum On Ansi-41 Standards Technology MD$72,158 Secretariat $96,000 $96,646 2024
Whitetail Deer Farmers Of Ohio Inc OH$72,034 Executive Director $36,000 $42,271 2023
Namc-dallas Fortworth Chapter Inc TX$88,494 President $14,000 $15,526 2023
Grow Spink Inc SD$89,853 Executive Director $48,000 $58,729 2023
Bizworks Enterprise Center VA$90,466 Executive Director $65,048 $65,888 2025
Mat-su Cabaret Hotel Restaurant AK$92,053 Executive Dir. $39,300 $40,459 2024
Washington Contract Firefighters Association WA$92,115 President / Instructor $9,870 $9,797 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted8th

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 (Sheila Tuttle) 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 59 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,000 is reasonable (approximately the 10th 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.