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PeerBasis
Compensation Comparability Determination

River Management Society

Executive Director / CEO

EIN 311297130
MD · NTEE B60Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Risa Shimoda, Executive Director / CEO ($80,786) against every comparable organization that fit the selection criteria — 145 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

145 organizations qualified on sector, size, and geography 145 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,155 total compensation of comparable organizations → $280,875 $80,786
$21,75210th
$44,16925th
$69,678Median
$96,05875th
$120,89390th
$80,786This org · 63rd
p10$21,752
p25$44,169
p50$69,678
p75$96,058
p90$120,893
$80,786

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.

OrganizationStateTotal revenueTotal compSource
Marine Credit Union FoundationWI $374,627$41,405 990
Lone Star Construction Trades TrainingTX $372,178$93,472 990
Expanding Frontiers CorpTX $371,930$78,420 990
Leadership Tallahassee IncFL $371,244$16,650 990
Writing By WritersCA $377,918$99,912 990
Agts IncAZ $369,533$47,468 990
Blue Ridge LiteracyVA $380,696$58,517 990
Greater Fort Worth Pro-life MinistriesTX $367,579$53,555 990
Ohio Empowerment Centers IncOH $381,435$169,898 990
Movers And ShakasHI $366,694$155,339 990
Monadnock Art X TechNH $365,852$50,803 990
Leadership EastsideWA $383,356$104,383 990
Literacy Volunteers Of Wayne County IncNY $383,395$59,847 990
Molokai Homestead Farmers AllianceHI $383,519$118,525 990
Friends Of The Castle IncOH $386,386$67,620 990
Institute For Inclusion In The LegalIL $361,253$97,366 990
American Association Of Public HealthNY $388,966$32,218 990
Alaska Policy Forum IncAK $355,370$91,514 990
Minnesota Logger Education ProgramMN $354,004$99,878 990
Calcpa InstituteCA $398,027$15,320 990
Titusville Regional Literacy CouncilPA $350,618$46,635 990
Literacy Volunteers Of America Essex &NJ $350,582$18,482 990
Women's Rural EntrepreneurialNH $399,440$53,424 990
Knox Regional Development AllianceKY $349,328$177,468 990
Plaza Comunitaria SinaloaCA $348,476$73,850 990

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 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 default63rd
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted55th

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 (Risa Shimoda) 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 145 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,786 is reasonable (approximately the 63rd 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.