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PeerBasis
Compensation Comparability Determination

Whitewater Community

Executive Director / CEO

EIN 351750716
IN · NTEE A32Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Eric Marsh, Executive Director / CEO ($63,018) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,722 total compensation of comparable organizations → $118,321 $63,018
$35,02110th
$47,50225th
$67,751Median
$88,21075th
$102,87790th
$63,018This org · 44th
p10$35,021
p25$47,502
p50$67,751
p75$88,210
p90$102,877
$63,018

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 IN 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
Concord Community Tv NH$339,601 Executive Di $64,116 $59,327 2023
Greater Newburyport Community Media Hub Inc MA$337,898 Executive Director $105,181 $94,716 2023
Wayland Community Access And Media Inc MA$335,416 Highly Compensated Employee $115,877 $104,348 2023
Behold The Lamb Ministries IL$331,541 President $30,000 $28,708 2024
New Castle Community Television Inc NY$310,078 Executive Di $122,837 $108,041 2024
Old Rochester Community Television MA$377,761 Executive Di $89,007 $77,852 2024
Pacifica Community Television Inc CA$379,493 Executive Dir. $122,400 $102,877 2024
Summit Public Radio And Tv Inc CO$298,564 Board Member $6,131 $5,722 2024
Salisbury Community Tv & Media Center Inc MA$298,299 Executive Director $78,832 $68,952 2024
Billings Community Cable Corp MT$293,831 Executive Director $88,448 $92,801 2024
New Orleans Access Television Inc LA$389,938 Director Of Operations $60,918 $67,220 2023
Pac 14 Inc MD$394,672 Executive Director $65,756 $58,295 2025
Nevada County Digital Media Center CA$277,660 President $27,635 $22,628 2025
Hamilton Wenham Community Access & Media Inc MA$277,593 Key Employee $58,173 $50,882 2024
Los Gatos Public Media Inc CA$409,242 Executive Dir. $106,704 $89,684 2024
Puget Sound Accesscarco Theater WA$270,706 Executive Director $59,211 $53,124 2023
Wpkn Incorporated CT$414,288 Technical Director $51,500 $47,001 2024
Okemo Valley Tv Corp VT$268,060 Director $67,717 $66,343 2024
Inside Out Media CA$266,598 Executive Direc $52,000 $43,706 2024
Springfield Area Public Access VT$262,650 Former Exec Dir $46,565 $45,620 2024
The Defiance Community Cultural OH$259,524 Executive Di $32,692 $34,699 2023
Grand Valley Public Radio Company CO$429,153 Executive Di $37,523 $35,021 2024
Andover Community Access & Media MA$429,757 Executive Di $138,854 $118,321 2025
Vail Community Television Corporation CO$431,998 Executive Director $103,705 $96,791 2024
Orion Neighborhood Television Corporation MI$432,108 Executive Director $85,880 $86,280 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2025 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 IN 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 default44th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted44th

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 (Eric Marsh) 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 41 similarly situated organizations (Same NTEE sector (A32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,018 is reasonable (approximately the 44th 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.