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PeerBasis
Compensation Comparability Determination

Pennsylvania State Assn Of County

Executive Director / CEO

EIN 236443006
PA · NTEE S41
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Harry Reffner, Executive Director / CEO ($20,125) against every comparable organization that fit the selection criteria — 390 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

390 organizations qualified on sector, size, and geography 390 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $288,189 $20,125
$11,27010th
$36,62125th
$62,058Median
$86,43275th
$121,86690th
$20,125This org · 16th
p10$11,270
p25$36,621
p50$62,058
p75$86,432
p90$121,866
$20,125

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Central New York Defense Alliance LtdNY $199,533$10,262 990
The Village At Sherman Oaks IncCA $198,810$10,697 990
Tennessee Infrastructure AllianceTN $200,000$94,865 990
Digital Energy CouncilDC $200,000$22,649 990
Swedish Medical Center MedicalCO $198,392$16,827 990
Association Of Health CareMO $200,730$5,922 990
Chemical Alliance Zone IncWV $200,945$193,534 990
American Subcontractors Association Of OOK $197,551$72,954 990
Wisconsin Badger Chapter Club ManagementWI $201,353$61,726 990
Massachusetts Association OfMA $201,599$123,902 990
North Coast Fishermens Cable CommitteeCA $201,795$3,740 990
Independent Electrical ContractorsCO $201,942$119,232 990
Association Of Extremity Nerve SurgeonsTX $202,068$55,480 990
Virginia Association Of IndependentVA $202,244$105,472 990
Trussville Chamber Of CommerceAL $196,388$52,185 990
The Greater Okc Asian Chamber Of CommerceOK $196,154$27,891 990
Excelsior Springs Area ChamberMO $196,002$50,476 990
Certified Pest Control Operators Of GeorGA $203,348$37,354 990
Southern Berkshire Chamber OfMA $203,391$61,229 990
Bloomington-normal Plumbing & HeatingIL $203,522$32,677 990
American Institute Of Architecture Eastern OklahomOK $203,816$93,683 990
Pomerado Hospital Medical StaffCA $194,837$55,271 990
Alliance For Gray Market & CounterfeitDC $203,863$118,221 990
Fort Davis Chamber Of CommerceTX $194,789$14,221 990
Sheboygan Falls Chamber Main StreetWI $194,417$56,094 990

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 PA 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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted15th

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 (Harry Reffner) 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 390 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,125 is reasonable (approximately the 16th 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). 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.