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PeerBasis
Compensation Comparability Determination

Upper Peninsula Rc & D

Executive Director / CEO

EIN 382581056
MI · NTEE C300
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicholas Cassel, Executive Director / CEO ($8,293) against every comparable organization that fit the selection criteria — 150 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nicholas Cassel — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$795 total compensation of comparable organizations → $224,247 $8,293
$26,85010th
$49,80825th
$67,485Median
$83,48975th
$102,03390th
$8,293This org · 1st
p10$26,850
p25$49,808
p50$67,485
p75$83,489
p90$102,033
$8,293

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 MI 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
Clean River Project Inc MA$418,111 President $57,300 $51,359 2023
Whiteswan Environmental We WA$418,324 Executive Director $92,322 $80,080 2024
Grand Canyon River Guides Inc AZ$418,618 Executive Director $63,954 $58,053 2025
North Dakota Private Grazing Lands ND$414,512 Past Chairma $22,112 $24,204 2023
Partnership For The National Trails DC$418,939 Executive Director $105,380 $89,592 2024
Wachiska Audubon Society Inc NE$421,211 Executive Di $70,404 $73,363 2024
Chattanooga Audubon Society TN$411,485 Executive Director $53,385 $54,366 2024
Fox Haven Center Inc MD$410,766 Director Of Operations And $67,332 $60,987 2024
Public Land Solutions UT$422,713 Managing Dir $105,744 $104,854 2024
Yellow Dog Community And Conservation MT$409,274 Executive Dir $80,315 $83,877 2024
Fungi Foundation Inc NY$407,817 Chief Executive Director $58,336 $51,071 2024
Baduwa't Watershed Council CA$426,600 Board President $55,370 $45,128 2025
Friends Of Illinois Nature Preserves IL$405,851 Executive Director $70,000 $66,673 2024
Mclean Game Refuge Inc CT$428,079 President $49,166 $44,662 2024
Forests Forever Inc CA$431,470 Ex Dir. & Secre $79,070 $66,149 2024
Gunpowder Riverkeeper Inc MD$431,484 Executive Director $65,721 $59,528 2024
Change Is Simple Inc MA$399,789 Executive Director $75,368 $67,554 2023
Coral Bay Community Council VI$434,239 Executive Director $83,628 $83,628 2024
Carbon Underground CA$435,291 Director, Strategic Partnerships $59,547 $53,390 2022
Glen Canyon Institute UT$436,232 Executive Di $75,326 $74,692 2024
Coalition For Sonoran Desert Protection AZ$436,402 Executive Dir. $77,915 $72,597 2024
Climate Advocates Voces Unidas TX$437,100 Outgoing Exe $136,379 $128,763 2025
Friends Of Baxter State Park ME$396,313 Executive Director $92,805 $90,033 2024
Waterkeepers Chesapeake Inc MD$437,762 Executive Director $69,300 $62,770 2024
Southern Maryland Rc&d Board Inc MD$395,050 Executive Di $44,034 $41,063 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted1st

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 (Nicholas Cassel) 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 150 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,293 is reasonable (approximately the 1st 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.