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PeerBasis
Compensation Comparability Determination

United Lakes & Trail Riders Association

Executive Director / CEO

EIN 411678370
MN · NTEE A60
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Liz Foster-anderson, Executive Director / CEO ($6,971) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Liz Foster-anderson — reported title “GAMBLING MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,450 total compensation of comparable organizations → $50,494 $6,971
$6,58010th
$12,69625th
$17,843Median
$26,86975th
$30,38290th
$6,971This org · 14th
p10$6,580
p25$12,696
p50$17,843
p75$26,869
p90$30,382
$6,971

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 MN 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
Oconee Youth Playhouse GA$82,270 Executive Di $7,450 $7,805 2023
Arts Mentorship Program Inc CA$82,824 Executive Dir. $34,766 $30,382 2024
Cor Mundi Center For Sacred Music TX$83,397 President And Artistic Director $6,500 $6,580 2024
Mountain Home Arts Council Inc ID$83,708 Executive Director $16,294 $18,060 2023
The Shining Stars Project Inc CA$77,600 Chief Executive Officer $19,385 $17,441 2023
Americans For The Arts Foundation DC$76,278 President & Ceo $14,898 $13,621 2023
The Stage Door Inc UT$87,427 Managing Dir $8,000 $8,286 2024
Shakespeare In Clark Park PA$74,437 Producing Artistic Director $4,000 $4,156 2023
Kairos Dance Theater Inc MA$73,305 President $13,960 $12,696 2024
Phoenix Womens Chorus AZ$71,318 Ex Officio $15,500 $14,697 2025
Eicher Arts Center Inc PA$93,230 Coordinator $13,977 $14,523 2023
Casoe Inc MI$68,300 Ceostore Manager $24,000 $26,869 2022
Small Wonder Puppet Theatre Inc NY$97,235 Executive Director $55,215 $50,494 2024
Early Era Collective TX$62,422 Artistic Director $2,351 $2,450 2023
Team Sunshine Performance Corp PA$101,673 Co-artistic $28,280 $28,541 2024
Marigold Arts Development Inc SC$103,128 Ceo $16,900 $17,843 2024
Music From China Inc NY$104,010 Executive Director $28,200 $25,789 2024
Chinese Christian Church Music Institute CA$104,020 Admin $25,500 $22,284 2024
Five Myles Inc NY$113,371 Founder $50,000 $45,725 2024
Wake Forest Community Youth Orchestra NC$115,843 Executive Director (Ex-officio) $25,440 $26,603 2024
Korean American Youth Performing CA$116,512 President $30,000 $26,991 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted10th

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 (Liz Foster-anderson) 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 21 similarly situated organizations (Same NTEE sector (A60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,971 is reasonable (approximately the 14th 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.