Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Ozaukee County Fair

Executive Director / CEO

EIN 390826602
WI · NTEE N52
FY ending 2024-11-30
June 9, 2026

This analysis benchmarks the total compensation of Mark Larson, Executive Director / CEO ($975) against every comparable organization that fit the selection criteria — 33 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: Mark Larson — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$454 total compensation of comparable organizations → $86,905 $975
$4,43810th
$5,03225th
$13,292Median
$46,61475th
$58,69090th
$975This org · 3rd
p10$4,438
p25$5,032
p50$13,292
p75$46,614
p90$58,690
$975

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
Pridefest WA$294,584 Executive Director $54,375 $46,614 2024
Uil Region Xv Music Executive Committee TX$296,921 Executive Sec. $40,596 $38,884 2024
Union County Fair Association AR$265,861 President $4,770 $5,134 2024
The New Wayne County Agricultural Fair IL$264,752 Sec/treas $4,710 $4,434 2024
Monona County Fair Association IA$302,820 Secretary $4,800 $5,032 2024
Festivals Of Cedarburg Inc WI$303,185 Executive Director $45,661 $47,010 2023
Pembina County Annual Fair And Exhibition Association ND$254,368 Treasurer $4,235 $4,581 2023
Chenango County Agricultural Society NY$249,493 Groundskeeper $9,835 $8,510 2024
Crested Butte Wildflower Festival Inc CO$248,409 Executive Director $52,000 $49,154 2023
Louisville Third Century Inc KY$246,737 President $82,054 $86,905 2023
Central Panhandle Fair In Bay County FL$244,639 Director $18,400 $16,551 2024
Native Foods Education Organiz OH$323,232 Chairperson $15,250 $15,922 2023
Westchester Science And NY$240,124 President $5,000 $4,454 2023
Chippewa County Fair Association MN$236,753 Director $6,155 $5,823 2024
Nolan County Livestock Association TX$331,830 Executive Dir. $9,600 $9,195 2024
Michigan Festivals And Events MI$226,665 Ceo $54,615 $53,977 2024
Harinam Festivals Inc NC$340,348 Treasurer $7,200 $7,123 2024
Waseca County Agricultural Society MN$344,150 Sec/treasurer $9,500 $8,988 2024
Shelby County Fair Association Inc IN$347,163 President $450 $454 2024
Culinaria TX$355,678 Ceo $75,350 $72,172 2024
Delta Agribusiness TN$205,388 Director $28,955 $30,003 2023
South Central Fair Association Inc VA$366,472 Secretary/manager $7,560 $6,989 2024
Goodview Activity Group MN$190,055 Gambling Manager $34,680 $32,812 2024
The Village Halloween Parade Inc NY$376,437 Executive Director $60,000 $53,448 2023
Beltrami County Agricultural Assoc MN$379,462 Facilities Manager $14,421 $13,292 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 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), adjusted3rd
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 (Mark Larson) 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 33 similarly situated organizations (Same NTEE sector (N52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $975 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.