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PeerBasis
Compensation Comparability Determination

Watershed Restoration Coalition For The

Executive Director / CEO

EIN 261319800
MT · NTEE C32
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Susan Johnson, Executive Director / CEO ($10,496) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$452 total compensation of comparable organizations → $165,367 $10,496
$5,14810th
$28,82025th
$49,256Median
$68,23275th
$96,61890th
$10,496This org · 17th
p10$5,148
p25$28,820
p50$49,256
p75$68,232
p90$96,618
$10,496

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 MT 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
Storm Drain Protection Act Inc FL$124,705 Executive Di $79,500 $67,296 2024
Sarasota Bay Watch Inc FL$95,871 Executive Director $40,000 $32,987 2025
Hoosic River Watershed Association MA$95,496 Executive Director $38,946 $31,536 2024
Logansport Water System IA$93,456 President $4,548 $4,620 2023
Seaside Sustainability Inc MA$132,364 Executive Director $65,631 $54,713 2023
Truckee River Foundation NV$132,667 Executive Director $111,826 $101,004 2024
Pelican Coast Conservancy Inc AL$90,337 Ceo (Non-vot $165,000 $165,367 2023
Coastal Watershed Institute WA$138,944 Executive Director $560 $452 2024
Snwa Water Efficiency Improvement NV$86,082 President $114,829 $101,043 2025
Fish Reef Project CA$140,925 Executive Director $27,000 $21,008 2024
Little Falls Watershed Alliance Inc MD$80,704 Executive Director $39,343 $34,122 2023
The Downstream Project VA$145,658 Executive Director $65,076 $56,618 2024
Wentworth Watershed Association NH$145,870 Executive Director $77,861 $64,782 2024
International Society Of Limnology-sil NC$145,957 Editor In Chief-inland Waters $5,000 $4,656 2024
The Pennsylvania Pink Zone PA$148,218 Executive Director $50,085 $43,846 2025
Altamaha Riverkeeper Inc GA$148,849 Executive Director $77,920 $70,597 2024
Streets Run Watershed Association PA$153,299 Executive Director $88,000 $79,075 2024
Werkin Outdoors NC$153,506 Committee Chair $28,037 $26,104 2024
Nansemond River Preservation Alliance VA$157,999 Presidentceo $79,500 $69,167 2024
Brodheads Watershed Corporation PA$159,342 Executive Director (Until 10/2023) $53,190 $49,208 2023
Westlake Aquatic Center Inc MO$161,905 Staff $7,457 $7,117 2024
Upstream Watch ME$163,974 Executive Director $63,000 $56,845 2024
Pennsylvania Lake Management Society PA$168,728 Executive Director $54,815 $49,256 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted17th

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 (Susan Johnson) 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 10, 2026, comparing compensation against 23 similarly situated organizations (Same NTEE sector (C32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,496 is reasonable (approximately the 17th 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 10, 2026.