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PeerBasis
Compensation Comparability Determination

High Peaks Alliance

Executive Director / CEO

EIN 273160688
ME · NTEE N32
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brent West, Executive Director / CEO ($86,440) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$886 total compensation of comparable organizations → $190,819 $86,440
$5,47310th
$29,06025th
$61,476Median
$77,10175th
$91,76190th
$86,440This org · 82nd
p10$5,473
p25$29,060
p50$61,476
p75$77,101
p90$91,761
$86,440

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.

OrganizationStateTotal revenueTotal compSource
Presque Isle Partnership IncPA $324,230$74,751 990
World Trails Network - Hub For The AmericasNH $305,579$4,611 990
Tahoe-pyramid Trail IncNV $304,263$67,506 990
Friends Of Wisconsin State Parks IncWI $300,825$69,413 990
Castle Rock Parks And Trails FoundaCO $329,215$18,378 990
Santa Barbara County Trails CouncilCA $299,723$50,257 990
Downtown San Diego Public SpacesCA $296,290$6,927 990
Top Of Michigan Trails CouncilMI $347,614$90,194 990
Friends Of International Friendship ParkCA $350,167$30,154 990
American Academy For Park AndWA $277,983$15,030 990
United Parks As OneNJ $352,284$4,850 990
Mccoy Farm And GardensTN $274,627$76,471 990
Parkway Council FoundationPA $271,602$114,528 990
Scott Community Golf Course IncKS $270,783$59,676 990
Enid Sports AssociationOK $362,098$92,433 990
Brec FoundationLA $363,185$189,795 990
Lititz Springs Park IncPA $258,164$886 990
Idaho Trails AssociationID $373,154$71,192 990
Grand Rapids Whitewater IncMI $247,817$190,819 990
Montana Skatepark AssociationMT $246,471$8,074 990
Harlem Valley Rail Trail AssociatioNY $385,167$43,993 990
Finger Lakes Trail Conference IncNY $388,351$42,365 990
Ranger Snowmobile Atv Club IncMN $240,822$1,278 990
Ogden Dunes Home AssociationIN $389,620$4,541 990
Los Angeles River State Park PartnersCA $239,039$63,275 990

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 default82nd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted80th

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 (Brent West) 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 44 similarly situated organizations (Same NTEE sector (N32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,440 is reasonable (approximately the 82nd 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). 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.