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PeerBasis
Compensation Comparability Determination

Mt Ascutney Outdoors Inc

Executive Director / CEO

EIN 475085988
VT · NTEE N32
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Jonathan Nichols, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jonathan Nichols — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,651 total compensation of comparable organizations → $194,395 $40,000
$15,70410th
$39,52625th
$65,136Median
$80,25875th
$90,65790th
$40,000This org · 26th
p10$15,704
p25$39,526
p50$65,136
p75$80,258
p90$90,657
$40,000

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 VT 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
Woodlands Conservancy LA$391,920 Executive Director $68,000 $74,392 2024
Trails 2000 Inc CO$398,572 Executive Director $81,334 $77,484 2024
Ogden Dunes Home Association IN$389,620 Treasurer $4,439 $4,651 2024
Finger Lakes Trail Conference Inc NY$388,351 Executive Director $48,333 $43,392 2024
Harlem Valley Rail Trail Associatio NY$385,167 Executive Di $48,750 $45,059 2023
Clark Park Coalition MI$408,303 Executive Di $55,000 $58,068 2023
Ranson Parks And Recreation Commission Inc WV$408,753 Executive Director $23,841 $26,404 2023
Idaho Trails Association ID$373,154 Executive Director $68,992 $72,917 2024
National Parks Of Lake Superior Foundation MN$423,277 Executive Director $87,600 $85,998 2024
Brec Foundation LA$363,185 Executive Director $177,692 $194,395 2024
Fort Wayne Trails Inc IN$427,799 Former Exec $77,218 $80,903 2024
Enid Sports Association OK$362,098 Executive Director $86,539 $94,673 2024
Monongahela River Trails Conservancy Limited WV$436,815 Executive Director $47,500 $51,097 2024
United Parks As One NJ$352,284 Treasurer $5,600 $4,967 2024
Derivera Park Trust OH$437,948 Administrato $37,025 $38,961 2024
Friends Of International Friendship Park CA$350,167 Executive Dir. $36,000 $30,885 2024
Friends Of Hamilton County Parks Inc IN$440,844 Executive Dir. $70,000 $75,507 2023
Top Of Michigan Trails Council MI$347,614 Executive Dir. $90,084 $92,379 2024
Salems Riverfront Carousel OR$443,872 Executive Dir. $92,300 $85,159 2024
Wildrock Inc VA$458,479 Executive Di $72,693 $69,733 2024
Wood River Trails Coalition Inc ID$460,102 Executive Director $81,502 $88,683 2023
Castle Rock Parks And Trails Founda CO$329,215 Executive Di $19,192 $18,824 2023
Downtown Providence Parks Network RI$464,437 Executive Di $16,808 $16,012 2024
Winooski Valley Park District VT$465,557 Executive Director $86,383 $88,935 2023
Presque Isle Partnership Inc PA$324,230 Executive Director $75,059 $76,563 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default26th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted22nd

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 (Jonathan Nichols) 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 46 similarly situated organizations (Same NTEE sector (N32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 26th 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.