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PeerBasis
Compensation Comparability Determination

Property Valuation Administrators'

Executive Director / CEO

EIN 611048661
KY · NTEE S41
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Roy D Billings, Executive Director / CEO ($79,720) against every comparable organization that fit the selection criteria — 515 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Roy D Billings — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

515 organizations qualified on sector, size, and geography 515 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $405,720 $79,720
$15,80010th
$41,57525th
$67,471Median
$95,97675th
$132,90690th
$79,720This org · 64th
p10$15,800
p25$41,575
p50$67,471
p75$95,976
p90$132,906
$79,720

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 KY 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
Cottage Grove Chamber Of Commerce WI$263,478 Executive Director $62,776 $64,487 2023
Homewood Chamber Of Commerce AL$263,675 Executive Director Through 0324 $75,079 $77,493 2024
South Congress Improvement Assoc TX$263,862 Executive Di $40,048 $38,274 2024
Madison Morgan County Convention & Visitors Bureau Inc GA$262,931 Executive Director $85,000 $79,550 2025
Title Insurance Rating Bureau Of PA$264,658 Executive Director $70,431 $67,104 2024
Exhibitor Appointed Contractor Assn OR$262,283 Executive Di $112,292 $99,630 2024
Johnston Chamber Of Commerce IA$264,845 Executive Di $63,742 $66,682 2024
Gillespie County Economic TX$264,944 Executive Director $150,907 $144,223 2024
Lisbon Civic & Commerce Inc ND$261,860 Executive Dir. $5,865 $6,331 2023
Louisville Independent Business Alliance KY$261,791 Executive Director $55,315 $56,779 2024
Mukilteo Business Assoc Chamber Of Commerce WA$261,761 Executive Director $68,569 $60,385 2023
Treasure Valley Rv Dealers Assoc ID$265,575 President $13,000 $13,603 2023
Alameda Health System Medical Staff CA$265,796 Chief Of Staff $18,750 $15,469 2024
Digital Analytics Freedom Alliance DC$260,950 Treasurer $2,630 $2,148 2025
Texas Land & Mineral Owners Association TX$266,057 Executive Director $84,518 $83,160 2023
The Alliance Of Tbi & Nhtd Waiver Providers Inc NY$260,770 Executive Director $55,000 $46,259 2025
Anti-malware Testing Standards CA$266,398 Coo $126,500 $107,444 2023
New York Independent Contractors NY$266,427 Executive Dir $52,000 $46,219 2023
Kansas Association Of Medicaid KS$260,000 Executive Director (Thru 1/23) $5,833 $6,198 2023
Bulgaria Innovation Hub Inc CA$267,003 Executive Director $151,350 $128,551 2023
Athens Farmers Market OH$267,020 Manager $12,000 $12,144 2024
Chamber Of Commerce Of Greater Vineland NJ$259,737 Executive Director $96,903 $80,530 2025
Adsc - West Coast Chapter OR$267,569 Administrator $44,400 $39,394 2024
Taunton Area Chamber Of Commerce Inc MA$267,600 President $71,695 $61,553 2024
Int'l Conf Of Symphony And Opera Musicians VA$259,149 Chairperson $7,363 $6,617 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2025 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 KY 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 default64th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted61st

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 (Roy D Billings) 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 515 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,720 is reasonable (approximately the 64th 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.