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PeerBasis
Compensation Comparability Determination

Human Access Project

Executive Director / CEO

EIN 460958790
OR · NTEE C34
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Willie Levenson, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,852 total compensation of comparable organizations → $156,895 $60,000
$19,55310th
$43,51825th
$66,343Median
$91,07475th
$100,05390th
$60,000This org · 44th
p10$19,553
p25$43,518
p50$66,343
p75$91,074
p90$100,053
$60,000

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

OrganizationStateTotal revenueTotal compSource
Trans Cascadia IncID $229,395$8,463 990
Maine Wilderness Watershed Trust IncME $231,548$4,852 990
Maine Appalachian Trail Land TrustME $218,450$100,103 990
Simsbury Land Trust IncCT $217,828$7,737 990
Oconee River Land TrustGA $235,611$76,171 990
Green Earth IncIL $236,353$45,036 990
Nation Ford Land TrustSC $216,144$48,333 990
The Hillside TrustOH $237,694$91,589 990
Three Rivers Land TrustME $214,866$31,881 990
Xa Kako Dile IncCA $238,623$26,820 990
Land Health InstitutePA $211,124$40,717 990
Maricopa Trail & Park FoundationAZ $209,689$18,594 990
Upper Savannah Land TrustSC $207,068$41,474 990
The Intertwine Alliance FoundationOR $206,864$96,453 990
Great Plains Restoration CouncilTX $247,029$89,529 990
Wilton Land Conservation TrustCT $247,293$96,150 990
Katawba Valley Land TrustSC $205,614$94,365 990
San Miguel Conservation FoundationCO $205,222$43,372 990
Friends Of The Amargosa BasinCA $203,322$59,956 990
Permaculture Planet Us Ngo FoundationWY $250,000$89,035 990
Colibri Catalyst IncDC $250,000$35,732 990
Tejon Ranch ConservancyCA $202,988$62,860 990
Er'-nerr' Land FundCA $202,000$10,400 990
Glacial Lakes Conservancy IncWI $200,064$71,524 990
Androscoggin Land Trust IncME $196,823$78,007 990

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 OR 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted41st

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 (Willie Levenson) 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 54 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 44th 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.