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PeerBasis
Compensation Comparability Determination

Tonto Recreation Alliance Inc

Executive Director / CEO

EIN 264342310
AZ · NTEE M40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Smith, Executive Director / CEO ($40,468) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $141,167 $40,468
$9,92510th
$36,63025th
$53,436Median
$83,60275th
$87,82090th
$40,468This org · 36th
p10$9,925
p25$36,630
p50$53,436
p75$83,602
p90$87,820
$40,468

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 AZ 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
Arizona Motorcycle Safety And Awareness Foundation AZ$249,733 Executive Director $43,000 $44,270 2023
Volunteer Firemans Association Of Cambria County And Vicinity PA$241,676 President $150 $160 2023
Sass Go SC$251,510 President $79,897 $86,669 2024
The West Central Montana Avalanche MT$253,739 Executive Dir. $71,680 $82,715 2023
Community Alliance For Teen Safety NH$256,591 Executive Director $38,152 $36,630 2024
Metropolitan Safety Council Of LA$222,087 President, Director $33,963 $38,886 2024
Greenville Area Parkinsons Society SC$271,642 Executive Director $81,000 $87,866 2024
National Committee On Uniform Traffic Control Devices AZ$218,831 Executive Secretary $87,750 $87,750 2024
Waterfront Education CA$275,021 President $13,513 $13,004 2022
Kauai Sailing Association HI$214,355 Treasurer $40,275 $38,601 2023
Chautauqua Children's Safety NY$211,744 Executive Di $81,073 $76,175 2024
Bike Walk Macon Inc GA$203,275 Ececutive Di $54,600 $57,084 2024
Project Childsafe Inc CT$196,137 Assistant Secretary $106,126 $100,798 2025
Bikemore Inc MD$300,750 Executive Director $86,000 $83,602 2024
The 247 Movement TN$189,904 Executive Di $46,335 $50,643 2024
National Safety Council Ohio Chapter OH$188,834 Executive Director $56,160 $60,255 2025
Veteran Sailing Inc FL$183,464 Secretary $2 $2 2024
Educators School Safety Network OH$176,215 Director Of Programs $39,758 $43,786 2024
Wyoming-montana Safety Council WY$318,143 Executive Director $78,074 $84,690 2025
Bikehouston Inc TX$173,613 Executive Director $135,721 $141,167 2024
Revved Up Kids Inc GA$168,897 Executive Di $29,608 $30,955 2024
National Center For Urban Operations Inc NY$330,379 Director $55,240 $53,436 2023
Los Gatos Monte Sereno Safe Routes CA$333,345 Executive Dir. $9,000 $7,873 2025
Safe 2 School CA$344,963 Executive Dir. $86,771 $77,909 2024
Tree Care Industry NH$356,090 Past Cfo $29,536 $28,358 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default36th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted32nd

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 (Richard Smith) 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 25 similarly situated organizations (Same NTEE sector (M40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,468 is reasonable (approximately the 36th 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.