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PeerBasis
Compensation Comparability Determination

The Hillside Trust

Executive Director / CEO

EIN 310986399
OH · NTEE C340
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eric Russo, Executive Director / CEO ($78,000) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,132 total compensation of comparable organizations → $133,617 $78,000
$17,19810th
$37,30825th
$56,499Median
$76,49875th
$85,18190th
$78,000This org · 77th
p10$17,198
p25$37,308
p50$56,499
p75$76,498
p90$85,181
$78,000

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 OH 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
Xa Kako Dile Inc CA$238,623 Executive Director $28,016 $22,841 2023
Green Earth Inc IL$236,353 Executive Dir. $43,667 $38,355 2025
Oconee River Land Trust GA$235,611 Exec Director $68,333 $64,870 2023
Maine Wilderness Watershed Trust Inc ME$231,548 Director $4,500 $4,132 2024
Trans Cascadia Inc ID$229,395 President $5,164 $5,038 2024
Great Plains Restoration Council TX$247,029 Ex Dir/founder $83,116 $76,246 2024
Wilton Land Conservation Trust CT$247,293 Executive Director $92,500 $81,885 2023
Human Access Project OR$226,653 Ringleader $60,000 $51,098 2024
Permaculture Planet Us Ngo Foundation WY$250,000 Executive Director $75,000 $75,826 2023
Colibri Catalyst Inc DC$250,000 Board Chair, Ceo - Gdi $37,814 $30,431 2024
Maine Appalachian Trail Land Trust ME$218,450 Executive Director $92,837 $85,252 2024
Simsbury Land Trust Inc CT$217,828 Executive Director $7,866 $6,589 2025
Virginias United Land Trusts VA$259,231 Executive Dir. $98,537 $85,002 2025
Nation Ford Land Trust SC$216,144 Director $44,162 $41,161 2025
Three Rivers Land Trust ME$214,866 Executive Director, Outgoing $28,719 $27,151 2023
Land Conservation Foundation IL$262,318 Executive Director $36,511 $32,918 2024
Southeast Michigan Land Conservancy MI$262,599 Executive Director $88,281 $86,032 2023
Wareham Land Trust Inc MA$262,864 Executive Dir. $47,878 $40,621 2023
Land Trust Of The Treasure Valley ID$263,019 Executive Director (1 Month) $84,000 $84,368 2023
Land Health Institute PA$211,124 Executive Di $20,443 $18,695 2024
Kahaluu Kuahewa HI$264,425 Executive Di $57,793 $47,451 2024
Maricopa Trail & Park Foundation AZ$209,689 Director $18,430 $15,836 2025
The Glacier-two Medicine Alliance MT$266,036 Executive Dir. $67,500 $68,697 2023
Upper Savannah Land Trust SC$207,068 Executive Di $35,860 $35,321 2023
The Intertwine Alliance Foundation OR$206,864 Co-director $96,453 $82,143 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default77th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted73rd

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 (Eric Russo) 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 56 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,000 is reasonable (approximately the 77th 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.