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PeerBasis
Compensation Comparability Determination

Androscoggin Land Trust Inc

Executive Director / CEO

EIN 010452701
ME · NTEE C34
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Aimee Dorval, Executive Director / CEO ($72,345) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,500 total compensation of comparable organizations → $115,779 $72,345
$14,20510th
$38,11325th
$58,297Median
$83,98575th
$92,67490th
$72,345This org · 60th
p10$14,205
p25$38,113
p50$58,297
p75$83,985
p90$92,674
$72,345

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 ME cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Glacial Lakes Conservancy IncWI $200,064$66,333 990
Er'-nerr' Land FundCA $202,000$9,645 990
Tejon Ranch ConservancyCA $202,988$58,297 990
Friends Of The Amargosa BasinCA $203,322$55,604 990
San Miguel Conservation FoundationCO $205,222$40,224 990
Katawba Valley Land TrustSC $205,614$87,515 990
The Intertwine Alliance FoundationOR $206,864$89,452 990
Upper Savannah Land TrustSC $207,068$38,464 990
Maricopa Trail & Park FoundationAZ $209,689$17,245 990
Land Health InstitutePA $211,124$37,761 990
Three Rivers Land TrustME $214,866$29,567 990
Bangor Land TrustME $177,543$65,354 990
Nation Ford Land TrustSC $216,144$44,824 990
Simsbury Land Trust IncCT $217,828$7,175 990
Maine Appalachian Trail Land TrustME $218,450$92,837 990
El Rio De Los Reyes En ReedleyCA $174,718$96,953 990
Cherry Hills Land Preserve IncCO $173,076$57,509 990
Human Access ProjectOR $226,653$55,645 990
Maine Mountain CollaborativeME $166,384$94,500 990
San Bernardino Mountains Land TrustCA $164,664$62,998 990
Trans Cascadia IncID $229,395$7,849 990
Maine Wilderness Watershed Trust IncME $231,548$4,500 990
Oconee River Land TrustGA $235,611$70,642 990
Green Earth IncIL $236,353$41,767 990
The Hillside TrustOH $237,694$84,940 990

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 ME 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 default60th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted55th

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 (Aimee Dorval) 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 47 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,345 is reasonable (approximately the 60th 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). 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.