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PeerBasis
Compensation Comparability Determination

Armstrong Trails Inc

Executive Director / CEO

EIN 251670483
PA · NTEE C340
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chris Ziegler, Executive Director / CEO ($52,083) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Chris Ziegler — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$922 total compensation of comparable organizations → $155,912 $52,083
$32,55310th
$53,97725th
$77,953Median
$92,27975th
$103,55590th
$52,083This org · 25th
p10$32,553
p25$53,977
p50$77,953
p75$92,279
p90$103,555
$52,083

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 PA 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
Kingston Land Trust Inc NY$487,840 Managing Dir $60,760 $55,057 2023
Williamstown Rural Lands Foundation MA$472,030 Executive Di $77,368 $67,717 2024
Litchfield Land Trust Inc CT$471,144 Executive Dir. $18,944 $17,811 2023
Tall Pines Conservancy WI$469,217 Executive Director $104,476 $109,414 2023
St John Land Conservancy Inc VI$491,679 President $50,000 $50,000 2023
Alaska Farmland Trust Corporation AK$468,026 Executive Director (07/01/23-05/22/24) $100,458 $93,546 2024
Mamoni Valley Preserve NV$494,048 Ceo Through July $34,942 $35,122 2023
Congaree Land Trust SC$464,575 Executive Di $83,355 $87,201 2023
Southeastern Cave Conservancy Inc TN$459,153 Executive Director $63,560 $65,073 2024
La Plata Open Space Conservancy CO$458,132 Executive Director $104,589 $100,566 2023
New River Land Trust VA$453,108 Executive Di $84,038 $79,033 2024
Stamford Land Conservation Trust Inc CT$452,719 Director $1,130 $1,062 2023
Scenic Rivers Land Trust Inc MD$510,200 Executive Director $88,410 $82,884 2023
Land Savers United VA$448,093 Executive Director $122,211 $111,970 2025
Kinnickinnic River Land Trust Inc WI$445,399 Executive Director $42,500 $43,232 2024
Manada Conservancy PA$438,318 Executive Di $78,938 $78,938 2023
Southeast Alaska Land Trust AK$435,491 Executive Di $90,180 $86,456 2023
Grounded Strategies PA$528,161 Executive Director (Through 11/23) $96,368 $96,368 2023
Mother Lode Land Trust CA$430,183 Executive Dir. $60,000 $50,464 2024
Pacific Rim Institute For Environmental Stewardship WA$531,618 Ceo $90,829 $81,545 2023
St Croix International Waterway Commission ME$427,550 Executive Director $50,526 $50,734 2023
Cape Elizabeth Land Trust ME$535,730 Executive Director $57,404 $55,987 2024
Taos Land Trust NM$422,542 Executive Di $77,377 $83,454 2023
Great Rivers Land Preservation IL$538,618 Executive Di $118,000 $112,993 2024
Boulder Climbing Community CO$421,952 Executive Dir. $93,500 $87,325 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 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 PA 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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted23rd

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 (Chris Ziegler) 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 73 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,083 is reasonable (approximately the 25th 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.