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PeerBasis
Compensation Comparability Determination

Fort Wayne Trails Inc

Executive Director / CEO

EIN 421545637
IN · NTEE N32
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Megan Mcclellan, Executive Director / CEO ($77,218) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Megan Mcclellan — reported title “FORMER EXEC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,439 total compensation of comparable organizations → $185,540 $77,218
$15,77110th
$37,93025th
$56,885Median
$75,03875th
$87,18590th
$77,218This org · 75th
p10$15,771
p25$37,930
p50$56,885
p75$75,038
p90$87,185
$77,218

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
National Parks Of Lake Superior Foundation MN$423,277 Executive Director $87,600 $82,080 2024
Monongahela River Trails Conservancy Limited WV$436,815 Executive Director $47,500 $48,769 2024
Derivera Park Trust OH$437,948 Administrato $37,025 $37,186 2024
Friends Of Hamilton County Parks Inc IN$440,844 Executive Dir. $70,000 $72,068 2023
Salems Riverfront Carousel OR$443,872 Executive Dir. $92,300 $81,280 2024
Ranson Parks And Recreation Commission Inc WV$408,753 Executive Director $23,841 $25,201 2023
Clark Park Coalition MI$408,303 Executive Di $55,000 $55,423 2023
Trails 2000 Inc CO$398,572 Executive Director $81,334 $73,955 2024
Wildrock Inc VA$458,479 Executive Di $72,693 $66,557 2024
Wood River Trails Coalition Inc ID$460,102 Executive Director $81,502 $84,643 2023
Mt Ascutney Outdoors Inc VT$395,041 Executive Dir. $40,000 $38,178 2024
Woodlands Conservancy LA$391,920 Executive Director $68,000 $71,003 2024
Downtown Providence Parks Network RI$464,437 Executive Di $16,808 $15,283 2024
Winooski Valley Park District VT$465,557 Executive Director $86,383 $84,884 2023
Ogden Dunes Home Association IN$389,620 Treasurer $4,439 $4,439 2024
Finger Lakes Trail Conference Inc NY$388,351 Executive Director $48,333 $41,415 2024
Harlem Valley Rail Trail Associatio NY$385,167 Executive Di $48,750 $43,007 2023
Idaho Trails Association ID$373,154 Executive Director $68,992 $69,596 2024
Play Groundnyc Inc NY$482,496 Interim Ed $82,158 $70,399 2024
Brec Foundation LA$363,185 Executive Director $177,692 $185,540 2024
Enid Sports Association OK$362,098 Executive Director $86,539 $90,361 2024
Friends Of The Front Range Wildlife CO$493,884 Executive Di $55,110 $50,110 2024
United Parks As One NJ$352,284 Treasurer $5,600 $4,741 2024
Mead Botanical Garden Inc FL$505,171 Executive Di $73,377 $67,296 2023
Friends Of International Friendship Park CA$350,167 Executive Dir. $36,000 $29,478 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 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 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 default75th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted70th

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 (Megan Mcclellan) 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 44 similarly situated organizations (Same NTEE sector (N32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,218 is reasonable (approximately the 75th 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.