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PeerBasis
Compensation Comparability Determination

Barron County Junior Livestock Show & Sale Committ

Executive Director / CEO

EIN 922670770
WI · NTEE B90
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emily Drafall, Executive Director / CEO ($2,700) against every comparable organization that fit the selection criteria — 438 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Emily Drafall — reported title “LIVESTOCK COORDINATOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

438 organizations qualified on sector, size, and geography 438 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $441,788 $2,700
$12,86310th
$30,97725th
$54,477Median
$75,56375th
$104,28290th
$2,700This org · 3rd
p10$12,863
p25$30,977
p50$54,477
p75$75,563
p90$104,282
$2,700

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 WI 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
Hhn2l Inc KY$292,251 Founder $31,437 $34,176 2023
Young Authors Greenhouse Inc KY$292,012 Executive Director $63,417 $68,943 2023
Sc Progressive Network Education Fund SC$291,567 Communications Director $72,650 $74,492 2024
Koinonia Homeschool Support Group MI$290,172 Treasurer $21,370 $21,120 2025
Wisecamps WA$294,422 Executive Dir. $66,000 $58,077 2024
Fan4kids NJ$289,424 Ceo $37,400 $33,789 2023
Homegrown Pathways Inc CO$288,768 Founder And President $85,521 $80,599 2024
Pre-scientist Inc MA$288,539 Ceo & President $76,875 $69,902 2023
Altura Credit Union Foundation CA$296,086 Ceo $40,924 $35,758 2023
Niatx Foundation Inc WI$296,267 Executive Director $32,300 $33,155 2024
College Bound AZ$296,700 Ceo $800 $737 2025
Miami Beach Education Foundation Inc FL$296,822 Former President/ceo $2,164 $1,998 2024
The Jack Kent Oral & Maxillofacial LA$297,029 President $1,500 $1,624 2024
Seemore Impact Labs CO$287,011 Chief Education Officer $90,208 $85,016 2024
Love House Learning Academy SC$297,717 Director $48,245 $57,262 2021
Neural Education WA$286,250 Co-founder $53,528 $48,493 2023
Give Back Yoga Foundation CO$298,347 Executive Di $25,000 $23,561 2024
Engaged Detroit MI$298,900 President $22,500 $23,499 2023
Women In Innovation Inc NY$299,293 Ceo $105,600 $93,787 2024
Ima Research Foundation Inc NJ$300,350 Former Secretary/treasurer $49,252 $43,220 2024
Lift Eastbrook Afterschool Inc IN$300,697 Executive Director $33,375 $34,592 2024
Cead - Center For Education And Academic Development CA$300,739 President $64,500 $54,741 2024
Central Pennsylvania Classical Education Resource Alliance PA$300,980 Executive Director $5,091 $4,861 2025
Impactful Projects Inc NC$283,355 Executive Director $55,000 $57,505 2023
The Kaleidoscope Institute CA$301,635 Executive Dir. $100,733 $88,017 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI cost of living and 2025 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 WI 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted3rd

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 (Emily Drafall) 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 438 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,700 is reasonable (approximately the 3rd 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.