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PeerBasis
Compensation Comparability Determination

Idaho Trails Association

Executive Director / CEO

EIN 364667290
ID · NTEE N32
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Melanie Vining, Executive Director / CEO ($68,992) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Melanie Vining — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$859 total compensation of comparable organizations → $183,930 $68,992
$7,49810th
$31,13325th
$61,626Median
$75,93875th
$87,08090th
$68,992This org · 60th
p10$7,498
p25$31,133
p50$61,626
p75$75,938
p90$87,080
$68,992

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 ID 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
Brec Foundation LA$363,185 Executive Director $177,692 $183,930 2024
Enid Sports Association OK$362,098 Executive Director $86,539 $89,577 2024
Harlem Valley Rail Trail Associatio NY$385,167 Executive Di $48,750 $42,634 2023
Finger Lakes Trail Conference Inc NY$388,351 Executive Director $48,333 $41,056 2024
Ogden Dunes Home Association IN$389,620 Treasurer $4,439 $4,400 2024
Woodlands Conservancy LA$391,920 Executive Director $68,000 $70,387 2024
United Parks As One NJ$352,284 Treasurer $5,600 $4,700 2024
Mt Ascutney Outdoors Inc VT$395,041 Executive Dir. $40,000 $37,847 2024
Friends Of International Friendship Park CA$350,167 Executive Dir. $36,000 $29,222 2024
Trails 2000 Inc CO$398,572 Executive Director $81,334 $73,313 2024
Top Of Michigan Trails Council MI$347,614 Executive Dir. $90,084 $87,406 2024
Clark Park Coalition MI$408,303 Executive Di $55,000 $54,942 2023
Ranson Parks And Recreation Commission Inc WV$408,753 Executive Director $23,841 $24,982 2023
Castle Rock Parks And Trails Founda CO$329,215 Executive Di $19,192 $17,810 2023
Presque Isle Partnership Inc PA$324,230 Executive Director $75,059 $72,441 2023
National Parks Of Lake Superior Foundation MN$423,277 Executive Director $87,600 $81,368 2024
Fort Wayne Trails Inc IN$427,799 Former Exec $77,218 $76,548 2024
High Peaks Alliance ME$314,954 Executive Di $86,440 $83,769 2023
Monongahela River Trails Conservancy Limited WV$436,815 Executive Director $47,500 $48,346 2024
Derivera Park Trust OH$437,948 Administrato $37,025 $36,864 2024
World Trails Network - Hub For The Americas NH$305,579 Chair $5,000 $4,468 2023
Friends Of Hamilton County Parks Inc IN$440,844 Executive Dir. $70,000 $71,443 2023
Tahoe-pyramid Trail Inc NV$304,263 Executive Dir. $69,428 $65,420 2024
Salems Riverfront Carousel OR$443,872 Executive Dir. $92,300 $80,575 2024
Friends Of Wisconsin State Parks Inc WI$300,825 Executive Director $68,520 $67,269 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default60th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted57th

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 (Melanie Vining) 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 42 similarly situated organizations (Same NTEE sector (N32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,992 is reasonable (approximately the 60th 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.