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PeerBasis
Compensation Comparability Determination

Logansport Water System

Executive Director / CEO

EIN 462920155
IA · NTEE C32
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lowell Graham, Executive Director / CEO ($4,548) against every comparable organization that fit the selection criteria — 103 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lowell Graham — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

103 organizations qualified on sector, size, and geography 103 within the band form the benchmarked peer set.

Distribution of comparable compensation

$445 total compensation of comparable organizations → $162,800 $4,548
$7,39210th
$17,80125th
$37,922Median
$55,66875th
$78,67090th
$4,548This org · 9th
p10$7,392
p25$17,801
p50$37,922
p75$55,668
p90$78,670
$4,548

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 IA 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
Pine Hollow Arboretum NY$94,881 Executive Director $63,132 $50,607 2024
Science And Environmental Policy Project VA$94,968 President $120,000 $102,783 2024
Marsh Haven Nature Center Inc WI$91,639 Director $21,600 $20,011 2024
Bank Climate Advocates CA$95,372 Executive Dir. $73,483 $57,951 2023
Hoosic River Watershed Association MA$95,496 Executive Director $38,946 $31,046 2024
Sarasota Bay Watch Inc FL$95,871 Executive Director $40,000 $32,475 2025
Hiy Inc PA$90,485 President - Ceo $132,000 $113,762 2025
Institute For Compatible Development Inc MS$90,433 Advisory Member $34,563 $34,148 2024
Pelican Coast Conservancy Inc AL$90,337 Ceo (Non-vot $165,000 $162,800 2023
Mid-michigan Land Conservancy MI$89,883 Executive Di $61,204 $56,040 2024
Kettle Moraine Land Trust Inc WI$97,080 Managing Director $37,500 $34,742 2024
Kingfisher Trails Inc OK$97,082 President & Ceo $30,000 $30,170 2023
Forestplanet Inc DC$97,102 Executive Di $13,000 $10,419 2023
Whetstone Wood Trust Fund MA$97,108 Trustee $52,178 $41,594 2024
Buckeye Environmental Network OH$98,606 2025 Direcor $75,000 $70,467 2024
Wild Tree Foundation CA$98,682 Executive Dir. $100,000 $78,863 2023
Walking Humbly Outdoor Adventures Inc KY$99,435 Secretary $2,475 $2,429 2023
Pilchuck Audubon Society WA$86,669 Director $68,165 $54,138 2024
Network Of Oregon Watershed Councils OR$86,114 Former Executive Director $17,756 $14,628 2024
Snwa Water Efficiency Improvement NV$86,082 President $114,829 $99,474 2025
Muskingum Watershed Conservancy OH$100,994 Executive Director $51,704 $48,580 2024
Lake Erie Islands Historical Society OH$101,154 Board Member $12,578 $11,818 2024
The Wildwood Conservation Foundation CA$101,327 Executive Dir. $12,000 $9,192 2024
Keep Athens Limestone Beautiful Inc AL$101,656 Executive Director $39,733 $38,078 2024
Recycling Research Foundation Inc DC$102,115 Executive Director $109,074 $87,417 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default9th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted8th

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 (Lowell Graham) 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 103 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,548 is reasonable (approximately the 9th 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.