Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Northwest South Dakota Regional Landfill

Executive Director / CEO

EIN 460425339
SD · NTEE C99Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of A Chris Besler, Executive Director / CEO ($232,277) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,281 total compensation of comparable organizations → $146,397 $232,277
$23,30310th
$40,98525th
$62,462Median
$92,53675th
$100,58590th
$232,277This org · 100th
p10$23,303
p25$40,985
p50$62,462
p75$92,536
p90$100,585
$232,277

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

OrganizationStateTotal revenueTotal compSource
Protect The Adirondacks IncNY $427,840$93,265 990
The Freecycle NetworkAZ $426,737$93,674 990
Climate Justice HiveCO $424,930$22,507 990
Timucuan Parks Foundation IncFL $429,807$52,168 990
Brooklyn Greenway InitiativeNY $421,517$118,840 990
Truckee Trails Foundation IncCA $444,124$60,798 990
Earth Guardians IncCO $410,445$41,093 990
Green ChipsNV $445,125$122,968 990
Southern Indiana Cooperative WeedIN $447,066$9,281 990
Soulful SeedsNV $449,332$66,164 990
Guardians Of Flushing Bay IncNY $457,704$68,558 990
Seattle ReconomyWA $384,298$33,927 990
Clean Miami Beach IncFL $474,880$78,544 990
The Little Forks Conservancy IncMI $379,505$98,188 990
Youth For Environmental SanityCA $377,943$18,239 990
River Bend Nature Center IncWI $377,874$68,133 990
Nh Businesses For Social ResponsibilityNH $376,890$48,214 990
Triple Bottom Line FoundationCO $376,878$25,317 990
Truckee Dirt UnionCA $370,119$9,643 990
Friends Of Bedrock GardensNH $484,583$60,899 990
The Mid-atlantic Chapter Of The Intl Society Of ArVA $369,824$62,462 990
Havens Harvest IncCT $350,790$74,997 990
Greening ProjectsCA $508,047$91,807 990
Grand Island Area Clean CommunityNE $343,860$77,289 990
Discover Cayuga Lake IncNY $513,021$49,049 990

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 SD 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted95th

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 (A Chris Besler) 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 43 similarly situated organizations (Same NTEE sector (C99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $232,277 is reasonable (approximately the 100th 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.