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PeerBasis
Compensation Comparability Determination

Maine Appalachian Trail Land Trust

Executive Director / CEO

EIN 010717546
ME · NTEE C34
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Simon Rucker, Executive Director / CEO ($92,837) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Simon Rucker — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,500 total compensation of comparable organizations → $145,506 $92,837
$14,96510th
$37,81025th
$57,903Median
$83,50875th
$92,98490th
$92,837This org · 90th
p10$14,965
p25$37,810
p50$57,903
p75$83,508
p90$92,984
$92,837

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Simsbury Land Trust Inc CT$217,828 Executive Director $7,866 $7,175 2025
Nation Ford Land Trust SC$216,144 Director $44,162 $44,824 2025
Three Rivers Land Trust ME$214,866 Executive Director, Outgoing $28,719 $29,567 2023
Land Health Institute PA$211,124 Executive Di $20,443 $20,359 2024
Human Access Project OR$226,653 Ringleader $60,000 $55,645 2024
Maricopa Trail & Park Foundation AZ$209,689 Director $18,430 $17,245 2025
Trans Cascadia Inc ID$229,395 President $5,164 $5,486 2024
Upper Savannah Land Trust SC$207,068 Executive Di $35,860 $38,464 2023
The Intertwine Alliance Foundation OR$206,864 Co-director $96,453 $89,452 2024
Katawba Valley Land Trust SC$205,614 Executive Di $84,000 $87,515 2024
Maine Wilderness Watershed Trust Inc ME$231,548 Director $4,500 $4,500 2024
San Miguel Conservation Foundation CO$205,222 Executive Di $40,800 $40,224 2023
Friends Of The Amargosa Basin CA$203,322 Executive Dir. $64,480 $55,604 2024
Tejon Ranch Conservancy CA$202,988 President & Ceo $65,663 $58,297 2023
Er'-nerr' Land Fund CA$202,000 Chair $11,185 $9,645 2024
Oconee River Land Trust GA$235,611 Exec Director $68,333 $70,642 2023
Green Earth Inc IL$236,353 Executive Dir. $43,667 $41,767 2025
Glacial Lakes Conservancy Inc WI$200,064 Executive Director $63,600 $66,333 2024
The Hillside Trust OH$237,694 Executive Director $78,000 $84,940 2023
Xa Kako Dile Inc CA$238,623 Executive Director $28,016 $24,873 2023
Androscoggin Land Trust Inc ME$196,823 Executive Director $72,345 $72,345 2024
Great Plains Restoration Council TX$247,029 Ex Dir/founder $83,116 $83,030 2024
Wilton Land Conservation Trust CT$247,293 Executive Director $92,500 $89,171 2023
Permaculture Planet Us Ngo Foundation WY$250,000 Executive Director $75,000 $82,572 2023
Colibri Catalyst Inc DC$250,000 Board Chair, Ceo - Gdi $37,814 $33,138 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME cost of living and 2024 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 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 default90th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted85th

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 (Simon Rucker) 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 48 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,837 is reasonable (approximately the 90th 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.