Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

San Bernardino Mountains Land Trust

Executive Director / CEO

EIN 330700417
CA · NTEE C340
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Kellems, Executive Director / CEO ($70,958) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kevin Kellems — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,069 total compensation of comparable organizations → $109,203 $70,958
$15,14410th
$43,62925th
$62,653Median
$81,57275th
$100,05490th
$70,958This org · 64th
p10$15,144
p25$43,629
p50$62,653
p75$81,572
p90$100,054
$70,958

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 CA 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
Maine Mountain Collaborative ME$166,384 Executive Director $94,500 $106,441 2024
Cherry Hills Land Preserve Inc CO$173,076 Executive Director $58,333 $64,776 2023
El Rio De Los Reyes En Reedley CA$174,718 Executive Dir. $112,429 $109,203 2024
Bangor Land Trust ME$177,543 Executive Di $65,354 $73,612 2024
Southeast Regional Land Conservancy NC$138,702 Interim Exec $68,384 $81,828 2023
Central Savannah River Land Trust Inc GA$136,548 Executive Director $48,000 $54,289 2024
Midwest Mitigation Oversight Association MO$132,720 Executive Director $81,000 $99,353 2023
Androscoggin Land Trust Inc ME$196,823 Executive Director $72,345 $81,486 2024
Forever Maryland Inc MD$132,026 Executive Director $82,488 $84,511 2025
Glacial Lakes Conservancy Inc WI$200,064 Executive Director $63,600 $74,714 2024
Land Trust Of Bucks County PA$127,400 Executive Di $41,637 $48,085 2023
Er'-nerr' Land Fund CA$202,000 Chair $11,185 $10,864 2024
Tejon Ranch Conservancy CA$202,988 President & Ceo $65,663 $65,663 2023
Friends Of The Amargosa Basin CA$203,322 Executive Dir. $64,480 $62,630 2024
San Miguel Conservation Foundation CO$205,222 Executive Di $40,800 $45,307 2023
Katawba Valley Land Trust SC$205,614 Executive Di $84,000 $98,573 2024
The Intertwine Alliance Foundation OR$206,864 Co-director $96,453 $100,755 2024
Upper Savannah Land Trust SC$207,068 Executive Di $35,860 $43,324 2023
Maricopa Trail & Park Foundation AZ$209,689 Director $18,430 $19,424 2025
Land Health Institute PA$211,124 Executive Di $20,443 $22,931 2024
Killbuck Watershed Land Trust OH$117,722 Executive Director $40,000 $49,063 2023
Patuxent Tidewater Land Tr MD$115,193 Easement Manager $57,250 $60,206 2024
Three Rivers Land Trust ME$214,866 Executive Director, Outgoing $28,719 $33,303 2023
Lake Bluff Open Lands Association IL$114,225 Director, Volunteer & Natural Areas Coordinator $39,545 $43,731 2024
Bear Trust International CO$113,291 Executive Dir. $61,566 $68,366 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default64th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted64th

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 (Kevin Kellems) 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 36 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,958 is reasonable (approximately the 64th 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.