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PeerBasis
Compensation Comparability Determination

Killbuck Watershed Land Trust

Executive Director / CEO

EIN 341938078
OH · NTEE C34
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tate Emerson, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,503 total compensation of comparable organizations → $117,606 $40,000
$37,78310th
$44,26125th
$55,737Median
$68,89975th
$87,68090th
$40,000This org · 18th
p10$37,783
p25$44,261
p50$55,737
p75$68,899
p90$87,680
$40,000

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
Patuxent Tidewater Land Tr MD$115,193 Easement Manager $57,250 $49,085 2024
Lake Bluff Open Lands Association IL$114,225 Director, Volunteer & Natural Areas Coordinator $39,545 $35,653 2024
Bear Trust International CO$113,291 Executive Dir. $61,566 $55,737 2023
Margaret & Luke Pettit Preserve Inc GA$110,993 Executive Director $60,000 $53,899 2025
Land Trust Of Bucks County PA$127,400 Executive Di $41,637 $39,203 2023
Forever Maryland Inc MD$132,026 Executive Director $82,488 $68,899 2025
Midwest Mitigation Oversight Association MO$132,720 Executive Director $81,000 $81,000 2023
The Wildwood Conservation Foundation CA$101,327 Executive Dir. $12,000 $9,503 2024
Central Savannah River Land Trust Inc GA$136,548 Executive Director $48,000 $44,261 2024
Whetstone Wood Trust Fund MA$97,108 Trustee $52,178 $42,999 2024
Southeast Regional Land Conservancy NC$138,702 Interim Exec $68,384 $66,713 2023
Hiy Inc PA$90,485 President - Ceo $132,000 $117,606 2025
Mid-michigan Land Conservancy MI$89,883 Executive Di $61,204 $57,933 2024
San Bernardino Mountains Land Trust CA$164,664 Secretary $70,958 $57,850 2023
Maine Mountain Collaborative ME$166,384 Executive Director $94,500 $86,779 2024
Cherry Hills Land Preserve Inc CO$173,076 Executive Director $58,333 $52,810 2023
El Rio De Los Reyes En Reedley CA$174,718 Executive Dir. $112,429 $89,031 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 default18th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted18th

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 (Tate Emerson) 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 17 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 18th 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.