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PeerBasis
Compensation Comparability Determination

Darke County Agricultural Society

Executive Director / CEO

EIN 344215590
OH · NTEE D03
FY ending 2024-11-30
June 9, 2026

This analysis benchmarks the total compensation of Laura Ahrens, Executive Director / CEO ($48,308) against every comparable organization that fit the selection criteria — 627 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Laura Ahrens — 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

627 organizations qualified on sector, size, and geography 627 within the band form the benchmarked peer set.

Distribution of comparable compensation

$416 total compensation of comparable organizations → $230,034 $48,308
$9,77310th
$22,76425th
$42,200Median
$59,65875th
$78,10390th
$48,308This org · 59th
p10$9,773
p25$22,764
p50$42,200
p75$59,658
p90$78,103
$48,308

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 OH 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
Salt Pond Areas Bird Sanctuaries Inc MA$377,160 Executive Director $89,476 $75,914 2024
Hubbs Florida Ocean Fund Inc CA$378,077 Trustee $15,924 $13,913 2022
Cats Of San Bernardino CA$376,854 Vice President $86,565 $75,638 2022
H U G S For Horses And Children MI$378,217 President $69,172 $67,410 2024
Tiny Hooves Rescue Inc WI$378,500 President Until 09/12/24 $12,254 $12,083 2024
Carrie A Seaman Animal Shelter Inc MA$376,429 Treasurer $16,250 $13,431 2025
American Bald Eagle Foundation Haines Chapter Inc AK$376,251 Executive Director $54,823 $49,486 2024
Cracker Box Palace Inc NY$375,977 Farm Director $23,078 $19,689 2024
A Friend Of Jack Rescue CO$375,848 Executive Director $57,333 $51,905 2024
Free Animal Doctor Inc CA$379,157 President $24,000 $20,145 2023
Chasing Daylight Animal Shelter Inc WI$375,277 Director $38,923 $38,379 2024
Paws And Claws Rescue Inc IL$375,174 Cat Care Manager $45,000 $43,003 2023
Planned Pet-hood TN$379,869 Executive Director $33,786 $33,530 2024
Project Animalaid CO$379,908 Executive Director $25,385 $23,661 2023
Foreverland Farm OH$380,726 Interim Board President $25,000 $25,000 2024
Northern Colorado Wildlife Center CO$380,828 Licensed Wildlife Rehabilitator $46,012 $41,656 2024
Caring For Cats Inc MN$381,234 Executive Director $28,500 $26,588 2024
Safe Harbor Animal Sanctuary MO$373,701 Executive Dir. $19,188 $19,188 2024
Elder Pet Care CO$382,149 President $2,921 $2,644 2024
Rescue Riders Pet Transport TN$382,226 President $2,625 $2,605 2024
Remarkable Resques Inc FL$372,550 Vice President $39,000 $34,591 2024
Dreamcatcher Ranch Horse Rescue Inc FL$382,581 President $13,789 $12,230 2024
Bobshouse 4dogs Inc WI$382,618 Executive Dir. $46,654 $47,361 2023
Omega Horse Rescue And Rehabilitation PA$371,753 Executive Director $35,100 $32,196 2025
Lucky 13 Rescue Inc MO$383,450 Executive Dir $60,000 $60,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default59th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted57th

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 (Laura Ahrens) 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 627 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,308 is reasonable (approximately the 59th 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.