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PeerBasis
Compensation Comparability Determination

Kennebunk Land Trust

Executive Director / CEO

EIN 237221345
ME · NTEE C340
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandy Gilbreath, Executive Director / CEO ($82,161) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,089 total compensation of comparable organizations → $145,506 $82,161
$36,87810th
$51,62425th
$77,469Median
$89,61575th
$104,45390th
$82,161This org · 61st
p10$36,878
p25$51,624
p50$77,469
p75$89,615
p90$104,453
$82,161

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 ME 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
California Climate Action Now CA$373,060 Can Directr $135,000 $116,417 2024
The Opacum Land Trust Inc MA$380,146 Executive Di $67,164 $62,054 2023
Idaho Organization Of Resource Coun ID$387,683 Exec Director $66,838 $73,103 2023
International Rocky Mountain Stage Stop WY$363,097 Race Director $35,333 $38,901 2023
The Public Trust Environmental Legal Institute Of Florida Inc FL$359,868 Executive Director $111,950 $105,027 2024
Open Space Cncl For The St Louis Region MO$391,754 Executive Dir. $43,260 $45,758 2024
Vinalhaven Land Trust Inc ME$394,562 Executive Di $77,874 $80,174 2023
Ohio Land Bank Association OH$396,642 Executive Di $86,884 $94,614 2023
Bear-paw Regional Greenways NH$350,074 Executive Director $71,790 $66,200 2024
River Fields Inc KY$349,378 President And Ceo $76,161 $84,129 2023
Archangel Ancient Tree Archive MI$403,111 Executive Di $85,000 $87,617 2024
Hilltown Land Trust Inc MA$409,978 Executive Director $1,979 $1,776 2024
Red River Gorge Climbers' Coalition Inc KY$339,182 Executive Director $72,958 $78,279 2024
Center For Whole Communities Inc VT$336,563 Sr Strategist $86,918 $87,368 2024
Kent Land Trust Inc CT$335,603 Executive Director $48,750 $45,647 2024
Cacapon And Lost Rivers Land Tr Inc WV$419,733 Executive Director $83,100 $89,855 2024
Bolsa Chica Land Trust CA$331,328 Executive Dir. $67,644 $60,055 2023
Agricultural-natural Resources Trust CA$421,733 Executive Dir. $90,405 $80,263 2023
Boulder Climbing Community CO$421,952 Executive Dir. $93,500 $89,535 2024
Taos Land Trust NM$422,542 Executive Di $77,377 $85,567 2023
Northern California Regional Land Trust CA$328,743 Executive Director $97,154 $81,621 2025
South Hero Land Trust Inc VT$328,626 Executive Director $53,479 $55,344 2023
Utah Dine Bikeyah UT$324,369 Executive Dir. $130,000 $132,874 2024
St Croix International Waterway Commission ME$427,550 Executive Director $50,526 $52,018 2023
Mother Lode Land Trust CA$430,183 Executive Dir. $60,000 $51,741 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default61st
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted59th

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 (Sandy Gilbreath) 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 64 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,161 is reasonable (approximately the 61st 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.