Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Pennsylvania Outdoor Recreation

Executive Director / CEO

EIN 030374019
PA · NTEE S40
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Lutricia Eberly, Executive Director / CEO ($64,910) against every comparable organization that fit the selection criteria — 93 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

93 organizations qualified on sector, size, and geography 93 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20,612 total compensation of comparable organizations → $1,175,158 $64,910
$43,66710th
$73,15825th
$111,640Median
$179,19375th
$243,30990th
$64,910This org · 19th
p10$43,667
p25$73,158
p50$111,640
p75$179,193
p90$243,309
$64,910

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 PA 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
Darien Mcintosh County Chamber GA$491,626 Executive Director $50,000 $51,748 2024
New Hampshire Life Sciences Inc NH$488,138 President & $98,500 $93,617 2024
P20 Inc GA$487,479 President $194,400 $201,195 2024
Society Of Product Licensors Committed To Excellence NY$495,782 Chief Executive $199,061 $190,617 2023
Rhode Island Assisted Living Association RI$481,607 Executive Director $83,673 $82,584 2024
Walworth County Economic Development WI$478,791 Executive Director $113,777 $122,306 2024
Us Coalition On Sustainability CT$477,294 Executive Director $160,000 $158,975 2023
Utah Ready Mixed Concrete Association UT$476,463 Executive Director $212,082 $223,422 2024
United Steelworkers Local 11-13214 WY$470,965 President $37,637 $41,484 2024
Int'l Ind Showmen's Foundation Inc FL$469,399 Director $38,295 $38,123 2023
Air Refueling Systems Advisory Group International TX$468,559 Chairman $66,539 $70,534 2023
Volta Foundation Inc CA$460,846 Executive Director $70,000 $64,054 2023
Colorado Beer Distrtibutors CO$522,242 Executive Di $155,344 $153,321 2024
Reusable Packaging Association DC$526,394 President $183,460 $165,710 2024
Oregon Veterinary Medical Association OR$454,880 Ex Dir/treasure $89,977 $88,547 2023
Enterprise Ethereum Alliance Inc MA$533,888 Executive Director $48,000 $44,398 2024
Stateramp Inc IN$534,725 Executive Director $175,984 $191,024 2024
Brainerd Lakes Area Development Corp MN$535,355 Executive Director $142,949 $149,683 2023
Business Leadership Council IL$445,387 Executive Director $94,792 $98,756 2023
Commuter Rail Coalition VA$443,067 Ceo $200,000 $213,028 2022
Gulf Coast Business Council MS$541,376 President $202,650 $239,178 2023
Wyoming Capital Access WY$440,118 President $66,375 $73,158 2024
German American Business Council Inc DC$438,038 President/ceo $354,000 $329,194 2023
Greater Leimert Park Village & Crenshaw CA$437,333 Executive Dir. $60,000 $54,904 2023
Routt County Economic Development CO$436,373 Executive Dir. $99,225 $97,933 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted14th

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 (Lutricia Eberly) 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 93 similarly situated organizations (Same NTEE sector (S40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,910 is reasonable (approximately the 19th 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.