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PeerBasis
Compensation Comparability Determination

Bay Journal Media Inc

Executive Director / CEO

EIN 262359058
MD · NTEE C30
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lara Lutz, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$877 total compensation of comparable organizations → $247,576 $50,000
$27,37110th
$56,38425th
$76,438Median
$92,60375th
$114,54890th
$50,000This org · 21st
p10$27,371
p25$56,384
p50$76,438
p75$92,603
p90$114,548
$50,000

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 MD 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
Buffalo Field Campaign Inc MT$471,062 President $7,789 $8,981 2024
Wild Salmon Rivers WA$469,104 Executive Director/secreta $56,250 $55,458 2023
The National Loon Center Foundation Inc MN$466,947 Executive Director $149,043 $157,525 2024
Sustainable Finger Lakes Inc NY$466,274 President $72,800 $70,364 2024
Buena Vista Audubon Society CA$482,988 Executive Dir. $95,729 $86,138 2025
Community Partnerships PA$489,423 Executive Director $82,198 $87,678 2024
Native American Environmental CA$458,322 Executive Dir. $69,450 $64,146 2024
Graylag Nature Preserve Inc NH$456,956 Executive Director $84,165 $83,126 2024
Blue Heron Nature Preserve Inc GA$455,759 Executive Dir. $21,745 $23,387 2024
St Bartholomew's Conservancy Inc NY$454,826 Executive Director $127,870 $127,242 2023
Keep The Tennessee River Beautiful TN$453,131 Custodian Of $69,282 $77,895 2024
Martha's Vineyard Fishermen's MA$496,956 Executive Di $81,731 $80,879 2023
Mid John Day Watershed Council OR$450,522 Executive Director $63,008 $64,435 2023
Rescape California CA$499,139 Executive Dir. $96,760 $89,370 2024
Balsam Mountain Trust NC$449,949 Executive Director $102,083 $116,155 2023
Wildlife Leadership Academy PA$449,846 Executive Director $65,339 $71,754 2023
Partners For Conservationinc CO$447,284 Executive Di $117,375 $120,385 2024
North Olympic Peninsula Resource WA$503,896 Executive Director $104,612 $100,181 2024
Ruffed Grouse Society Group Return PA$504,247 President And Ceo $29,123 $31,982 2023
Uhiwai O Haleakala HI$443,476 Executive Di $102,373 $98,037 2024
Royal African Foundation UT$441,715 President $23,328 $25,538 2024
Lake Katherine Nature Center And Botanic IL$440,469 Operations Manager $90,177 $97,629 2023
Department Of Bioregion WA$439,391 Executive Director $49,042 $46,965 2024
The Rattlesnake Conservancy FL$510,222 Executive Director $46,687 $46,913 2024
Waterkeepers Chesapeake Inc MD$437,762 Executive Director $69,300 $69,300 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted19th

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 (Lara Lutz) 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 153 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 21st 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.