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16.7 percent, and 15.1 percent, respectively. These figures
indicate that Darle’s compensation expressed as a percentage of
total revenue exceeded the 75th percentile.
Mr. Herber then attempted to calculate Darle’s reasonable
compensation using these percentages. We do not believe that
such a computation is possible because the RMA data is provided
only up to the 75th percentile. Nor do we believe that
estimating the percentage for petitioner’s CEO is appropriate or
accurate.
This factor is neutral, with respect to Darle, because the
parties failed to provide comparable compensation data that was
persuasive.
2. Petitioner’s Other Officers/Job-Site Supervisors
Rocky and Dean both had officer titles but primarily
performed duties as job-site supervisors. Both parties’ experts
relied on information from the Web site of the Minnesota Work
Force Center (MWFC) of the Minnesota Department of Economic
Security and determined that Rocky’s and Dean’s job
responsibilities are analogous to those of “construction
managers”. The MWFC 1999 salary survey that estimated
construction managers’ salaries for the fourth quarter 2000 is
summarized below.
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