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PeerBasis
Compensation Comparability Determination

Calhoun County Water Association Inc

Executive Director / CEO

EIN 200679304
AR · NTEE Y22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pam Newton, Executive Director / CEO ($3,751) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$570 total compensation of comparable organizations → $117,112 $3,751
$88110th
$1,57325th
$12,931Median
$27,80775th
$43,34390th
$3,751This org · 38th
p10$881
p25$1,573
p50$12,931
p75$27,807
p90$43,343
$3,751

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

OrganizationStateTotal revenueTotal compSource
Broadwater-missouriMT $339,212$11,725 990
Ridge Utilities IncVA $379,700$37,452 990
International Foundation ForIL $317,314$117,112 990
Southside Mutual DomesticNM $394,397$24,592 990
Anderson Township Regional Sewer DistrictIN $292,105$47,717 990
Burgess Canal & Irrigation CoID $407,580$14,137 990
Old Union Water Association IncMS $416,814$572 990
Richmond Irrigation & Power CompanyUT $419,625$23,186 990
Belah-fellowship Water System IncLA $420,011$1,210 990
Wrp IncFL $275,842$10,767 990
Kinsman Mutual Telephone CompanyIL $268,030$38,969 990
Russell Utilities IncMS $449,253$570 990
Stroud Township Volunteer FirePA $246,665$2,129 990
Eastern Snake Plain AquiferID $238,175$20,252 990
Friendship Community Water SystemMS $507,446$1,189 990
Mapleton Irrigation CompanyUT $510,917$1,694 990

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 AR 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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted31st

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 (Pam Newton) 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 16 similarly situated organizations (Same NTEE sector (Y22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,751 is reasonable (approximately the 38th 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.