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PeerBasis
Compensation Comparability Determination

Bart J Ruggiere Adaptive

Executive Director / CEO

EIN 201938178
VT · NTEE N30
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Robbin Gibson, Executive Director / CEO ($77,500) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,353 total compensation of comparable organizations → $88,812 $77,500
$4,56110th
$14,53525th
$33,424Median
$56,87875th
$72,41790th
$77,500This org · 94th
p10$4,561
p25$14,535
p50$33,424
p75$56,878
p90$72,417
$77,500

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 VT 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
Liminal Health And Fitness Inc GA$209,854 Secretary & $67,360 $67,290 2024
Vow Inc TX$203,505 President $60,000 $61,391 2023
Harris Park Midtown Sports & Activities Center MO$197,973 Executive Director $71,750 $75,502 2024
Skyline Swim Club UT$194,618 Vice President $14,000 $13,869 2025
Temperance Training Foundation FL$194,236 Secretary $16,500 $15,400 2024
Milwaukie Community Center Foundati OR$227,900 Foundation D $59,913 $55,278 2024
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $12,805 2023
Girls On The Run Of Southwest Florida FL$182,915 Executive Director $54,167 $50,556 2024
Mandan Parks And Recreation Foundation ND$235,459 Manager $33,095 $36,083 2024
Upstate Nevada Inc NV$235,553 President $2,162 $2,153 2024
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $30,764 2024
Hike It Baby OR$176,148 Executive Director $59,260 $54,675 2024
Emporia Greensville Rec Assoc Inc VA$175,442 President $6,000 $5,756 2024
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $45,687 2024
Ukiah Valley Cultural & Rec Center CA$166,254 Key Employee $61,547 $52,801 2024
Aberdeen Board Parks & MD$165,866 Treasurer $4,495 $4,067 2025
Frailty Myths CA$250,961 President $100,552 $88,812 2023
Trailspring Inc MO$164,178 Executive Dir. $59,865 $62,995 2024
Northern Columbia Community And Cultural Center PA$253,387 Executive Director $27,728 $27,472 2024
Kulm Golf Course ND$163,204 Grounds Keeper $23,531 $26,413 2023
Community Swim Club WA$255,736 President $3,725 $3,411 2023
Northern Blair County Recreation PA$259,038 Board Member $5,768 $5,715 2024
Maine Gearshare ME$262,844 Executive Director $75,000 $74,614 2024
Sensory Beans Inc NY$266,157 President $51,800 $46,504 2024
Fox Township Veterans Club PA$149,842 Bar Manager $21,834 $21,632 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted88th

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 (Robbin Gibson) 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 34 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,500 is reasonable (approximately the 94th 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.