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PeerBasis
Compensation Comparability Determination

Missouri Stream Team Watershed Coalition

Executive Director / CEO

EIN 431900822
MO · NTEE C32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Culler, Executive Director / CEO ($44,883) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,933 total compensation of comparable organizations → $122,556 $44,883
$9,69510th
$38,60025th
$54,558Median
$71,95975th
$95,38290th
$44,883This org · 32nd
p10$9,695
p25$38,600
p50$54,558
p75$71,959
p90$95,382
$44,883

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 MO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Malama Na ApapaHI $265,256$10,246 990
Jones River Watershed AssocincMA $264,493$50,906 990
Beyond Our Shores IncRI $263,786$68,181 990
Harney County Watershed Council IncOR $270,607$47,165 990
Resource Protection Group IncVA $258,063$6,837 990
Project41CA $273,056$82,669 990
Carrolls Water AssociationWA $256,946$6,990 990
Pudding River Watershed CouncilOR $250,832$56,418 990
Smithfield Irrigation CompanyUT $250,811$1,933 990
Acton Wakefield Watersheds AllianceNH $248,360$65,264 990
St Mary's River Watershed Association IncMD $247,582$41,840 990
Madison River FoundationMT $240,092$114,341 990
Lake Of The Ozarks Watershed AllianMO $290,092$92,973 990
Lifetides InstituteSC $239,327$26,102 990
Gull Chain Of Lakes AssociationMN $238,044$11,773 990
Hui O KoolaupokoHI $236,830$31,086 990
One People One ReefCA $235,610$23,502 990
Rozalia ProjectVT $294,533$71,965 990
The Great Egg Harbor Watershed AssociationNJ $233,111$50,364 990
Chesapeake Rivers Association IncMD $232,603$105,923 990
The Beaver Coalition IncOR $231,797$73,385 990
Agricultural Drainage Management Coalition IncIA $299,322$122,556 990
White River Partnership IncVT $299,632$63,718 990
Friends Of The White River IncIN $301,798$77,416 990
Professional Training AssociationWA $302,967$94,167 990

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 MO 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 default32nd
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted32nd

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 (Mary Culler) 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 59 similarly situated organizations (Same NTEE sector (C32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,883 is reasonable (approximately the 32nd 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). 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.