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PeerBasis
Compensation Comparability Determination

Ridgelys Run Community Association Inc

Executive Director / CEO

EIN 204677799
MD · NTEE N31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Mckirahan, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,277 total compensation of comparable organizations → $85,884 $1,500
$18,74110th
$34,38425th
$51,794Median
$58,62975th
$78,80190th
$1,500This org · 0th
p10$18,741
p25$34,384
p50$51,794
p75$58,629
p90$78,801
$1,500

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 MD 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
Pennsylvania Center For Adapted Sports PA$181,109 Executive Director $80,516 $85,884 2024
The Old Wilson Schoolhouse Center WY$156,381 Executive Director $40,000 $45,815 2024
Spearhead Corporation TX$154,090 Executive Di $53,844 $57,611 2024
Community Center Of Hope WI$203,723 Executive Di $29,897 $34,384 2023
Community Resources For Education And Wellness Inc VA$207,000 Executive Director $4,963 $5,277 2023
The Community Center Nfp IL$211,419 Director $6,000 $6,496 2023
Salem Community Activities Center Inc IL$142,565 Executive Director $21,442 $22,548 2024
Vessel Skatepark MA$219,966 President $62,750 $60,314 2024
Missoula Horse Council Inc MT$130,056 Horse Park Manager $30,000 $34,590 2024
Hardy County Health And Wellness Center Inc WV$226,985 Executive Director $47,314 $56,415 2023
Columbus Municipal Golf Association TX$227,487 Manager $37,154 $40,927 2023
Lillian's List Action Fund NC$228,237 Interim Executive Director $72,598 $80,236 2024
Shenandoah Valley Bicycle Coalition VA$233,793 Executive Dir. $56,769 $58,629 2024
Chippewa Falls Area Senior Center Inc WI$120,341 Executive Director $45,036 $51,794 2023
Ballston Area Recreation Commission NY$244,068 Executive Di $79,190 $78,801 2023
Community Building Partners Inc ID$246,827 Executive Director $67,000 $76,236 2024
Cottagewood Community Foundation MN$247,000 Exec Direc,s $54,662 $57,773 2024
Friends Of Third Place Commons WA$249,302 Director $43,485 $41,643 2024
The Ledge TN$249,894 President/ Executive Direc $51,105 $57,459 2024
Bandon Community Youth Center Inc OR$250,726 Executive Director $18,326 $18,741 2023
Pregnancy And Family Center Inc KS$266,875 Co-director $24,300 $28,080 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Rebecca Mckirahan) 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 21 similarly situated organizations (Same NTEE sector (N31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 0th 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.