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PeerBasis
Compensation Comparability Determination

Atlanta Memorial Park Conservancy Inc

Executive Director / CEO

EIN 452450609
GA · NTEE N113
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Catherine Spillman, Executive Director / CEO ($97,608) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Catherine Spillman — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$688 total compensation of comparable organizations → $122,705 $97,608
$4,52110th
$17,45825th
$36,136Median
$88,46575th
$106,48290th
$97,608This org · 79th
p10$4,521
p25$17,458
p50$36,136
p75$88,465
p90$106,482
$97,608

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 GA 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
Albany Area Gymnastics Association MN$341,559 Executive Di $36,000 $34,363 2024
Eyes Up Sports Ministries SD$332,851 Director $110,000 $117,274 2024
Virginia Sports Hall Of Fame Foundation VA$345,439 Executive Director $95,749 $91,946 2023
Jp4 Foundation MN$360,334 Executive Dir. $88,840 $87,305 2023
Walter Johnson Crew Club Inc MD$365,804 Head Coach $22,004 $19,873 2024
Bodie Foundation CA$369,426 Executive Director $68,600 $57,223 2024
Little Falls Sports Arena MN$372,625 Arena Manager $53,015 $49,300 2025
Soaring Society Of America NM$302,513 Executive Director $11,873 $12,700 2023
Hoopla Association OR$300,007 President $5,000 $4,618 2023
Palisades Parks Conservancy Inc NY$391,399 Executive Director $140,569 $122,705 2024
Bravo Athletics Volleyball Club CA$395,765 Ceo $73,500 $61,310 2024
Friends Of The Riverwalk Inc FL$397,125 Executive Director $128,471 $116,587 2024
Camp Aranzazu Foundation TX$401,233 Executive Director $102,679 $102,151 2023
Yakima Ymca Qalicb WA$276,253 President $23,216 $20,079 2024
Mbp Helping Hands GA$409,686 Executive Director $2,000 $2,000 2023
Pittsford Crew Inc NY$412,447 Treasurer $12,000 $10,475 2024
Special Olympics Florida Foundation Inc FL$249,798 President $40,574 $37,908 2023
Usa Climbing Foundation UT$428,081 Chief Executive Officer $22,110 $21,860 2024
North Bay Officials Organization Inc CA$244,092 President $846 $688 2025
Jesse Owens Runners Club Inc AL$239,017 Director $22,140 $23,106 2024
Norcal Womens Lacrosse Officials CA$442,334 Director & President $5,000 $4,294 2023
Childhood Drowning Prevention Foundation CA$445,733 President $36,550 $30,488 2024
International Women's Baseball IL$470,046 Ceo $105,000 $99,719 2024
Eagles Athletic Association Inc IN$473,953 Director $18,158 $19,044 2023
Burke River Trail Association NC$491,684 Executive Director $45,000 $43,759 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2023 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 GA 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 default79th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted64th

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 (Catherine Spillman) 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 28 similarly situated organizations (Same NTEE sector (N11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $97,608 is reasonable (approximately the 79th 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.