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PeerBasis
Compensation Comparability Determination

Erie Basin Rc&d Council Inc

Executive Director / CEO

EIN 341689182
OH · NTEE S990
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Greg Small, Executive Director / CEO ($38,640) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$522 total compensation of comparable organizations → $119,961 $38,640
$2,37610th
$6,19125th
$36,603Median
$56,91575th
$84,20290th
$38,640This org · 53rd
p10$2,376
p25$6,191
p50$36,603
p75$56,915
p90$84,202
$38,640

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
Idaho Second Amendment Alliance ID$143,870 President $36,000 $36,158 2024
Doctors Park Professional Assoc Inc MO$147,753 President/ad $24,000 $24,709 2023
Laguna Community Foundation NM$149,059 Executive Di $76,188 $79,653 2023
Center For The Advancement Of The Steady VA$135,130 Executive Director $112,131 $105,240 2023
Linda Vista Mutual Water Company CA$130,193 President $1,400 $1,141 2024
Asset Based Community Development Institute IL$129,371 Vice President/director $3,000 $2,867 2023
Main Street Lexington VA$161,200 Executive Di $64,080 $58,417 2024
American Freedom Assembly Inc AL$125,058 President $76,764 $80,612 2023
Ibew Local 180 Holding Company CA$124,206 Business Manager $58,320 $48,952 2023
Chittenden County Senior Citizens Alliance Inc VT$163,408 Executive Director $47,840 $45,463 2024
Benevolent Society MI$122,836 Cfo $550 $522 2025
Moffett Park Business Group CA$119,560 Executive Dir. $107,539 $87,674 2024
Steam Ahead Inc MA$115,166 President/clerk $60,000 $52,409 2023
Regent Development Corporation ND$114,859 Treasurer $4,572 $4,737 2024
Pride In Saginaw Inc MI$174,966 Director $44,511 $42,259 2025
Mbi Industry Advocacy Fund IA$110,721 President $21,070 $21,782 2024
Family Peace Project Inc TX$109,386 Executive Dir. $39,226 $37,047 2024
Friends Of Honolulu City Lights HI$104,371 Executive Director $16,754 $14,162 2024
Forrest And Doris Sensenich Foundation MO$103,999 Director, President & Trea $1,000 $1,030 2023
For A Loving Future CA$187,464 Ceo $107,950 $85,740 2025
Enterprise Development & Management Corp IN$194,491 Board Member $3,600 $3,690 2023
Leadmo MO$194,877 Executive Director $39,229 $39,229 2024
Rebuilding Together Central Alabama AL$195,730 Executive Director $65,000 $66,300 2024
Venture Carolina SC$199,622 Executive Director $5,400 $5,319 2024
Citizens4community OR$200,555 Executive Director $78,056 $68,439 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 2024 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 default53rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted50th

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 (Greg Small) 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 34 similarly situated organizations (Same NTEE sector (S99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,640 is reasonable (approximately the 53rd 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.