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PeerBasis
Compensation Comparability Determination

Dayton Agricultural & Mech Assoc

Executive Director / CEO

EIN 251329919
PA · NTEE S41
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Larry Marshall, Executive Director / CEO ($1,680) against every comparable organization that fit the selection criteria — 21 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: Larry Marshall — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,030 total compensation of comparable organizations → $257,875 $1,680
$2,11910th
$54,56725th
$102,923Median
$148,53075th
$171,76190th
$1,680This org · 10th
p10$2,119
p25$54,567
p50$102,923
p75$148,530
p90$171,761
$1,680

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Warren County Chamber Of Business PA$450,619 President/ceo $110,529 $110,529 2024
Juniata County Agricultural Society PA$447,332 2nd Vice Pre $1,225 $1,225 2024
American Concrete Pavement PA$446,818 President $163,240 $163,240 2024
Juniata River Valley Visitors Bureau PA$475,732 Executive Director $54,567 $54,567 2024
Lower Bucks County Chamber Of Commerce PA$427,438 Executive Dir. $57,243 $57,243 2024
Lawrence County Tourist Promotion Agency Inc PA$425,020 Executive Director $77,185 $77,185 2024
Venango County Fair Inc PA$409,736 Treasurer $12,180 $12,180 2024
Blue Valley Farm Show Inc PA$409,333 President $2,119 $2,119 2024
International Association Of Animal PA$405,782 Executive Director $102,923 $102,923 2024
Builders Guild Of Western Pennsylvania Inc PA$394,165 Executive Director $161,000 $156,850 2025
Pennsylvania Coalition For Civil Justice PA$536,775 Executive Director $222,742 $222,742 2024
Pennsylvania Academy Of General Den PA$375,404 Executive Di $85,400 $85,400 2024
Global Retailer And Manufacturer Alliance Inc PA$556,718 Executive Director $166,833 $171,761 2023
Pittsburgh Human Resources Association PA$577,313 Executive Director $128,641 $128,641 2024
Technology Councils Of North America PA$578,228 Ceo $257,875 $257,875 2024
Building & Supporting Entrepreneurship PA$325,637 President $34,515 $34,515 2024
Independence Business Alliance PA$321,169 Chief Executive Officer $99,492 $102,431 2023
Pittsburgh Works Together Inc PA$606,250 President $152,460 $148,530 2025
Creosote Council Iii Inc PA$653,500 Technical Di $144,500 $144,500 2024
Westmoreland Chamber Of Commerce PA$661,079 Presidentceo $130,774 $130,774 2024
Gratz Agricultural & Horticultural Association PA$661,979 President $1,000 $1,030 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted10th

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 (Larry Marshall) 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 21 similarly situated organizations (Same NTEE sector (S41) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,680 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.