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PeerBasis
Compensation Comparability Determination

Mississippi Gaming & Hospitality As

Executive Director / CEO

EIN 640834846
MS · NTEE S40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Larry Gregory, Executive Director / CEO ($160,417) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,519 total compensation of comparable organizations → $278,919 $160,417
$36,82310th
$58,87425th
$80,318Median
$125,36575th
$180,51490th
$160,417This org · 83rd
p10$36,823
p25$58,874
p50$80,318
p75$125,365
p90$180,514
$160,417

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 MS 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
Aec Unites DC$375,265 Executive Director $114,357 $90,103 2023
Chelsea Area Chamber Of Commerce MI$372,034 Executive Di $72,870 $65,595 2024
Hawaii Masons And Plasterers Union HI$370,416 Executive Director $180,031 $140,569 2024
Ohio Alliance Of Ymca's OH$369,773 Chief Executive Officer $223,730 $212,763 2023
Queen City Angels OH$395,808 Executive Director $180,560 $166,783 2024
Isa Michigan MI$367,250 Executive Director $85,000 $78,774 2023
Michigan Retailers Foundation MI$365,589 President/ce $59,220 $54,882 2023
Sona Songwriters Of North America CA$406,348 Trustee $78,462 $59,087 2024
Pennsyvania Private Equity Network PA$408,392 Executive Director $122,296 $106,360 2024
Imperial County Association Of Realtors CA$354,935 Chief Executive Officer $79,960 $60,215 2024
The Construction Institute Inc CT$354,876 Executive Director $74,200 $62,465 2023
Ingersoll Grand Self-supported Municipal IA$354,444 Executive Dir. $76,987 $71,620 2025
Michigan Israel Business Accelerator MI$353,207 Chief Executive Officer (End Jan 2025) $19,401 $17,464 2024
Naiop - Wisconsin Chapter Inc WI$412,539 Exec. Director $177,418 $161,592 2024
Irrigation & Electrical Districts AZ$349,001 Executive Di $308,828 $259,023 2024
Professional Remodeling Organization Of Metro Dc Inc VA$416,132 Executive Director $110,000 $95,362 2023
Lake Champlain Opportunity Fund Inc VT$418,978 President $26,127 $22,934 2024
Positively Groundfish CA$420,000 Executive Director $122,003 $94,590 2023
Texas Coalition For Affordable Ins Solutions TX$420,000 Executive Director $201,178 $180,688 2023
R Street Sacramento Partnership CA$420,086 Administrator $52,920 $39,853 2024
Shelby County Tourism & Visitors' IN$422,361 Executive Di $62,875 $57,825 2024
Business Network Of Emergency Resources NY$427,009 President / Ceo $90,000 $70,926 2024
Battle Creek Area Assoc Of Realtors MI$427,595 Ceo $76,351 $70,758 2023
Tech Serve International Inc AR$428,555 President $92,928 $91,097 2024
Mississippi Apartment Association MS$335,360 Association Director $58,803 $58,803 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default83rd
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted80th

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 Gregory) 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 90 similarly situated organizations (Same NTEE sector (S40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $160,417 is reasonable (approximately the 83rd 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.