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PeerBasis
Compensation Comparability Determination

The Barn

Executive Director / CEO

EIN 463459955
AZ · NTEE N72
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Trier, Executive Director / CEO ($48,000) against every comparable organization that fit the selection criteria — 1106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Trier — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,106 organizations qualified on sector, size, and geography 1,106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $352,995 $48,000
$2,76810th
$9,18825th
$24,943Median
$53,56075th
$75,74690th
$48,000This org · 70th
p10$2,768
p25$9,188
p50$24,943
p75$53,560
p90$75,746
$48,000

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 AZ 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
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $10,480 2024
Northern Nevada Aquatics Corp NV$240,599 Director / Head Coach $42,000 $43,775 2024
The Alexandria Volleyball Club MN$240,315 Director $750 $751 2025
Emerald Coast Big Game Fishing Club Inc FL$240,644 President $5,000 $4,884 2024
Christian Camping International Inc CA$240,656 Ceo $163,571 $151,203 2023
One With The Water AR$240,158 Executive Director $37,919 $44,319 2024
Westchester Science And NY$240,124 President $5,000 $4,837 2023
Ranger Snowmobile Atv Club Inc MN$240,822 President $1,225 $1,296 2023
Maywood Youth Athletic Association Inc NJ$240,944 Advisor $250 $227 2025
Indiana Youth Rugby Foundation Inc IN$239,619 Executive Dir. $56,587 $63,882 2023
Cumberland Hot Stove League In MD$241,470 Secretary $12,990 $12,628 2024
Missouri Rodeo Cowboy Association MO$241,764 Secretary $10,633 $11,408 2025
Maine Ultimate Inc ME$241,811 Director $20,000 $20,824 2024
Great Lakes Tritons Inc MI$239,102 Key Employee $62,655 $69,231 2023
Los Angeles River State Park Partners CA$239,039 Executive Director $73,376 $67,828 2023
Jesse Owens Runners Club Inc AL$239,017 Director $22,140 $24,871 2024
Eastern Us Music Camp Inc NY$238,942 Treasurer $12,500 $11,745 2024
Tampa Bay Aquatics Central Booster FL$238,903 Head Coah/officers $84,328 $80,249 2025
College Grove Recreation Association Dba College Grove Athletics TN$242,059 Director $1,250 $1,407 2023
Karatedo Honma Dojo Inc NY$242,136 Executive Director & Chief Instruct $50,350 $47,308 2024
South Sound United Bowling Congress WA$242,193 Association Manager $37,440 $33,956 2025
Georgia Soccer Development Foundation GA$242,400 Board Member/gsp Gm $4,980 $5,360 2023
Excellence Thru Athletics Corp CA$242,518 President $9,145 $8,453 2023
Rockford Bmx Club Inc IL$242,730 Secretary $11,581 $11,839 2024
Davignon Club Inc NH$242,740 President $7,451 $7,154 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ cost of living and 2024 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 AZ 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 default70th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted69th

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 (Elizabeth Trier) 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 1106 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,000 is reasonable (approximately the 70th 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.