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PeerBasis
Compensation Comparability Determination

Hardrock Hundred Endurance Run

Executive Director / CEO

EIN 471608016
CO · NTEE B82
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Dale Garland, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 126 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dale Garland — reported title “EVENT DIRECTOR, EX OFFICIO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

126 organizations qualified on sector, size, and geography 126 within the band form the benchmarked peer set.

Distribution of comparable compensation

$403 total compensation of comparable organizations → $253,589 $3,000
$7,16110th
$13,76625th
$35,928Median
$64,70075th
$94,19390th
$3,000This org · 5th
p10$7,161
p25$13,766
p50$35,928
p75$64,700
p90$94,193
$3,000

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 CO 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
The Weinreb-berenda-carter Foundation Inc NY$144,674 Secy-treas./director $23,000 $21,675 2024
Pennsylvania Pharmacists PA$145,417 Secretary/tr $12,566 $13,454 2023
The Grandville Education Foundation MI$145,647 Exec Directo $15,250 $15,993 2025
Olentangy Education Foundation OH$141,530 Executive Di $41,730 $46,094 2024
National Guard Youth Foundation DC$146,358 President $10,000 $8,916 2025
Educate Lanka Foundation Inc MD$141,292 Executive Director $126,000 $122,850 2024
Lincoln County Rotary Student NC$147,759 Director $36,846 $39,704 2024
Camden County Hero Scholarship Fund Inc NJ$149,181 Executive Dir. $69,572 $64,781 2024
Oregon Education Assoc Foundation OR$138,017 Oea President $33,341 $32,290 2024
Centennial Education Foundation PA$137,344 Executive Director $16,154 $16,800 2024
Faces Of Valor Usa Inc MD$150,492 President & Ceo $50,000 $48,750 2024
Yuda Bands UT$136,783 Secretary $28,500 $30,420 2024
Monster Education Foundation Nfp IL$136,651 Executive Director- President $7,200 $7,382 2024
Laborers' Local 300 Scholarship Fund CA$136,560 Chairman/trustee $163,840 $147,543 2024
The Derby Johnson Banks Foundation Inc GA$151,265 Secretary $48,890 $51,266 2024
Baptist Medical Dental Fellowship AL$134,845 Executive Dir. $54,000 $62,637 2023
Police Benevolent Associaton FL$134,541 President $11,611 $11,711 2023
Committee For Excellence In VA$153,577 Executive Di $24,000 $24,167 2024
St Ursula Academy Scholarship Granting OH$134,005 President $16,697 $18,443 2024
Florida Home Builders Foundation Inc FL$154,228 Ceo Of Fhba $49,839 $48,828 2024
Forever 49 Foundation OH$154,499 Vice President $3,000 $3,314 2024
Girls On The Run Central Kentucky KY$155,532 Guckenberger $63,523 $69,340 2025
Entrepreneurs Scholarship Program TX$132,075 Director $375 $403 2023
Academic Coaching Services Acs Foundation NV$156,000 Executive Director $79,500 $83,106 2024
Namic Mutual Insurance Foundation IN$131,399 Executive Di $41,231 $45,345 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default5th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted3rd

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 (Dale Garland) 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 13, 2026, comparing compensation against 126 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 5th 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 13, 2026.