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PeerBasis
Compensation Comparability Determination

Stowe Mtb Club Inc

Executive Director / CEO

EIN 320370439
VT · NTEE N50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carolyn Lawrence, Executive Director / CEO ($59,648) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$288 total compensation of comparable organizations → $164,391 $59,648
$1,70210th
$5,86425th
$13,231Median
$33,95475th
$63,04590th
$59,648This org · 88th
p10$1,702
p25$5,864
p50$13,231
p75$33,954
p90$63,045
$59,648

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 VT 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
Davignon Club Inc NH$242,740 President $7,451 $6,639 2024
Senior Women's Golf League NV$243,383 Executive Director/preside $25,249 $24,424 2024
Adaptive Sports For Kids Inc TX$245,528 Executive Director $12,100 $12,025 2023
Agawam Revolver Club Inc MA$246,239 Clerk $1,500 $1,339 2023
Slavish Citizens Club Lilly Pa PA$248,138 President $803 $796 2023
Los Angeles Water Polo Club CA$252,272 President $62,000 $51,664 2024
Bend Pickleball Club OR$255,527 President $7,500 $6,721 2024
Impact Fc Inc NC$230,053 Director Of $46,793 $48,036 2023
Almaden Riptides CA$229,993 President $63,850 $53,205 2024
Italian Society Of Butler PA$225,821 Bar Steward $33,807 $33,495 2023
Hui Kanaka Powawae HI$261,538 President $17,700 $15,744 2023
Day & Knight Chess Club CA$224,228 President/ceo $67,019 $55,846 2024
Southeastern Lacrosse Conference Inc GA$223,895 President $5,000 $4,995 2023
Toyota Land Cruiser Association CO$262,453 Treasurer $6,000 $5,552 2024
Polish Sharpshooters Club PA$262,478 President $1,975 $1,900 2024
Woods Of St Thomas Club Inc KY$223,374 Treasurer $18,000 $19,213 2023
Benscreek Social & Citizens Club PA$223,306 President $300 $288 2024
Thompson Rod & Gun Club Inc CT$264,600 Fmr Treasure $6,625 $5,994 2024
Liberty Hose Co No 2 PA$220,452 General Employee $31,200 $30,912 2023
Northwest Sports Association WA$266,630 President $32,941 $29,301 2023
Wood City Riders Snowmobile Club MN$215,332 Treasurer $500 $477 2024
St Boniface Ushers Club PA$270,770 Manager $28,363 $28,101 2023
Mcguire's Irish Runners Inc FL$213,742 President $2,000 $1,867 2023
Liberty Fire Company Marching Club Inc PA$212,855 Director $2,392 $2,302 2024
Veterans Cigar Club MD$212,845 Director $52,000 $46,914 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default88th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted88th

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 (Carolyn Lawrence) 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 92 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,648 is reasonable (approximately the 88th 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.