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PeerBasis
Compensation Comparability Determination

Nevada Dispensary Association A Nevada

Executive Director / CEO

EIN 471467807
NV · NTEE S41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Layke Martin, Executive Director / CEO ($152,672) against every comparable organization that fit the selection criteria — 550 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Layke Martin — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

550 organizations qualified on sector, size, and geography 550 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $411,497 $152,672
$16,92210th
$45,71725th
$71,487Median
$100,95075th
$141,04390th
$152,672This org · 92nd
p10$16,922
p25$45,717
p50$71,487
p75$100,950
p90$141,043
$152,672

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 NV 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
Rhode Island Business Group On Health RI$307,151 Executive Director $71,833 $68,716 2023
Belle Fourche Development SD$308,199 Executive Di $70,172 $77,261 2023
Illinois Real Estate Lawyers Association IL$305,762 President $54,000 $52,963 2023
Brewers Of Pennsylvania PA$305,632 Executive Director $60,000 $59,692 2023
Homeland Security And Defense DC$308,440 President & Ceo $318,000 $270,407 2024
Derivatives Market Institute For Standards Inc DC$308,750 Executive Director $47,588 $40,466 2024
Port Main Street Inc WI$308,828 Executive Director $54,769 $57,063 2023
Newnan-coweta Board Of Realtors GA$308,916 Ceo $96,292 $93,819 2024
Harbor Springs Chamber Of Commerce MI$304,959 Executive Director $70,083 $70,095 2024
Maritime Transportation System AR$304,715 Executive Director, Treasurer $48,464 $52,788 2024
The Pride Chamber FL$309,347 Executive Director $43,750 $39,826 2024
Rocky Mountain Gas Association UT$309,422 Executive Director $66,000 $67,389 2023
National Veteran Small Business Coalition DC$304,512 Chief Executive Officer $46,797 $39,793 2024
Western Regional Master Builders Assn CA$309,665 Ex.vp/sec/treas $154,800 $126,189 2025
Greater Point Pleasant Beach Chamber Of Commerce NJ$304,290 Executive Director $73,300 $63,417 2024
Asheville Independent Restaurant NC$309,799 Executive Di $84,000 $84,104 2024
Indy Crew Inc IN$310,250 Executive Director $40,500 $41,386 2024
Hudson County Chamber Of Commerce NJ$310,558 President & Ceo $136,830 $118,381 2024
Kansas Tech Council Inc KS$311,360 Executive Director $54,808 $59,071 2023
Southwest Metro Chamber Of Commerce MN$302,658 Executive Director $81,710 $78,237 2024
Electrical League Of Northern Ohio OH$311,615 Executive Director Secretary $69,500 $71,330 2024
Hawaii Harbors Users Group HI$312,100 Executive Director $83,770 $72,676 2024
Perdido Key Area Chamber Of Commerce FL$301,744 President $56,725 $51,638 2024
River Region Chamber Of Commerce Inc LA$301,654 Executive Director $80,904 $88,875 2023
Rhode Island Trucking Association RI$312,746 President/ce $116,603 $111,543 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV cost of living and 2023 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 NV 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 default92nd
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted90th

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 (Layke Martin) 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 550 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $152,672 is reasonable (approximately the 92nd 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.