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PeerBasis
Compensation Comparability Determination

Keuka Lake Association

Executive Director / CEO

EIN 222599218
NY · NTEE C27
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kate Parsons, Executive Director / CEO ($19,703) 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 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

$5,831 total compensation of comparable organizations → $194,747 $19,703
$17,57210th
$35,68925th
$57,303Median
$80,41575th
$107,28690th
$19,703This org · 13th
p10$17,572
p25$35,689
p50$57,303
p75$80,415
p90$107,286
$19,703

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

OrganizationStateTotal revenueTotal compSource
People For Urban Progress IncIN $215,173$61,749 990
Maine Resource Recovery AssociationME $223,731$59,025 990
The Recyclery CollectiveIL $227,204$22,198 990
Regenerative Education Centers IncHI $203,725$39,434 990
Bowling Green Recycling Center IncOH $234,872$12,946 990
Deidox Films IncCA $194,842$86,576 990
Kanu HawaiiHI $257,751$64,398 990
Cwmu AssociationUT $259,051$5,831 990
Bella Vista Recycling FoundationAR $261,197$55,581 990
Recycle Livingston IncMI $171,560$51,990 990
Valley View FoundationOH $171,060$80,328 990
The Idea Store Creative Reuse CenterIL $272,176$37,706 990
Methow RecyclesWA $291,962$29,638 990
Habits Of WasteCA $307,102$127,995 990
Bk Rot IncNY $319,398$80,675 990
Cement Kiln Recycling CoalitionVA $322,206$194,747 990

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 NY 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted13th

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 (Kate Parsons) 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 (C27), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,703 is reasonable (approximately the 13th 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.