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PeerBasis
Compensation Comparability Determination

Wine Artisans Of Santa Lucia Highlands

Executive Director / CEO

EIN 203061329
CA · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gwendolyn Mcgill, Executive Director / CEO ($101,750) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,319 total compensation of comparable organizations → $250,000 $101,750
$13,01810th
$27,37525th
$63,831Median
$85,84075th
$123,44190th
$101,750This org · 83rd
p10$13,018
p25$27,375
p50$63,831
p75$85,840
p90$123,441
$101,750

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

OrganizationStateTotal revenueTotal compSource
Pomerado Hospital Medical StaffCA $194,837$63,831 990
The Village At Sherman Oaks IncCA $198,810$12,354 990
North Coast Fishermens Cable CommitteeCA $201,795$4,319 990
Oakland Vietnamese Chamber Of CommerceCA $206,602$75,000 990
Fishermans Wharf AssociationCA $206,829$12,000 990
Mountain Counties WaterCA $209,216$105,013 990
Black Business Association Of LaCA $210,410$50,962 990
Sonoma Alliance For Vineyards AndCA $212,922$89,566 990
Culver City Arts DistrictCA $216,320$12,733 990
La Mesa Chamber Of Commerce IncCA $157,627$87,680 990
Western Medical CenterCA $223,931$61,772 990
United Vegetable Growers CooperativeCA $225,143$250,000 990
German American Business Assoc Of CalifCA $226,244$48,692 990
Secure Water AllianceCA $230,595$92,658 990
Ccidc IncCA $232,400$84,000 990
Hemet San Jacinto Valley Chamber OfCA $235,344$68,577 990
Lakeshore Avenue Business ImprovementCA $235,378$14,356 990
Lake Forest Chamber Of Commerce IncCA $240,795$62,385 990
Medical Staff Of Southwest HealthcareCA $244,802$40,152 990
Medical Staff Of Doctors Medical CenterCA $247,482$49,418 990
National Association Of Wine RetailersCA $247,521$79,175 990
Medical Staff Of San Gabriel Valley Medical CenterCA $130,889$17,536 990
The Production Music Association IncCA $129,901$157,663 990
Phcc Educational FoundationCA $252,617$13,445 990
China Enterprise CouncilCA $253,683$40,152 990

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 CA 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 default83rd
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted80th

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 (Gwendolyn Mcgill) 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 35 similarly situated organizations (Same NTEE sector (S41) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $101,750 is reasonable (approximately the 83rd 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.