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PeerBasis
Compensation Comparability Determination

Sierra County Land Trust

Executive Director / CEO

EIN 205923109
CA · NTEE C30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laurie Oberholtzer, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 111 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Laurie Oberholtzer — reported title “SECRETARY/TR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

111 organizations qualified on sector, size, and geography 111 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,894 total compensation of comparable organizations → $184,148 $36,000
$16,95110th
$39,06425th
$70,071Median
$89,73475th
$107,05190th
$36,000This org · 23rd
p10$16,951
p25$39,064
p50$70,071
p75$89,734
p90$107,051
$36,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Action Center Inc PA$242,260 Executive Director $58,933 $70,071 2023
Missouri State Parks Foundation Inc MO$240,020 Executive Director $75,460 $92,558 2024
Green Mountain Conservation Group NH$239,655 Executive Director $71,725 $78,963 2023
Colorado Native Plant Society CO$243,936 - $60,962 $69,695 2023
Methow Valley Trails Collaborative WA$244,446 Executive Director $51,076 $52,957 2024
Indigenous Peoples Council For AK$244,580 Executive Dir. $57,830 $64,028 2024
Friends Of The Mariana Trench MP$245,976 Executive Dir. $45,866 $45,866 2024
Transformers Foundation Inc NY$246,889 Executive Director $20,000 $20,929 2024
Iowa Interfaith Power And Light IA$247,131 Exe Director $76,354 $96,818 2024
Southwest Idaho Resource Conservation ID$247,600 Member $1,493 $1,894 2023
Conservation Council For Hawaii HI$247,699 Exectuvie Di $75,000 $77,762 2024
Communitopia PA$233,566 Executive Dir. $60,853 $70,277 2024
Willowbrook Economic Development IL$249,001 Executive Dir. $92,520 $102,621 2025
Wisconsin Association Of Lakes Inc WI$249,630 Executive Director $71,436 $88,950 2023
Nevada Preservation Foundation NV$250,283 President $12,375 $14,365 2024
Passivhausmaine ME$231,619 Executive Director $72,995 $87,147 2023
Fabien Cousteau Ocean Learning Center I NY$231,005 President/founder $92,223 $103,433 2022
Bull Run Mountains Conservancy Inc VA$228,778 Executive Director $127,013 $138,362 2025
People And Pollinators Action CO$253,840 Executive Di $63,585 $70,608 2024
Lake Erie Islands Conservancy OH$255,106 Chair $16,000 $19,625 2024
Harris Ranch Wildlife Mitigation Association Inc ID$256,059 Conservation Director $53,856 $66,348 2024
Water Climate Trust CA$256,351 Executive Director $81,000 $83,393 2023
Energy & Conservation Law CO$225,726 Executive Dir. $132,385 $147,007 2024
The New Nature Foundation PA$225,354 President $59,000 $68,137 2024
Coast Ridge Community Forest CA$258,775 Executive Dir. $16,465 $16,951 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default23rd
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted22nd

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 (Laurie Oberholtzer) 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 111 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 23rd 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.