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PeerBasis
Compensation Comparability Determination

Aberdeen Board Parks &

Executive Director / CEO

EIN 521226805
MD · NTEE N30Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sarah Watt, Executive Director / CEO ($4,495) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,348 total compensation of comparable organizations → $85,645 $4,495
$7,42510th
$16,59625th
$36,937Median
$60,58875th
$72,93890th
$4,495This org · 8th
p10$7,425
p25$16,596
p50$36,937
p75$60,588
p90$72,938
$4,495

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 MD 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
Ukiah Valley Cultural & Rec Center CA$166,254 Key Employee $61,547 $58,350 2024
Trailspring Inc MO$164,178 Executive Dir. $59,865 $69,615 2024
Kulm Golf Course ND$163,204 Grounds Keeper $23,531 $29,189 2023
Emporia Greensville Rec Assoc Inc VA$175,442 President $6,000 $6,361 2024
Hike It Baby OR$176,148 Executive Director $59,260 $60,421 2024
Fox Township Veterans Club PA$149,842 Bar Manager $21,834 $23,906 2024
Girls On The Run Of Southwest Florida FL$182,915 Executive Director $54,167 $55,869 2024
Temperance Training Foundation FL$194,236 Secretary $16,500 $17,019 2024
Skyline Swim Club UT$194,618 Vice President $14,000 $15,326 2025
Aberdeen Family Y Foundation Inc SD$135,191 Ceo $8,176 $9,907 2024
Harris Park Midtown Sports & Activities Center MO$197,973 Executive Director $71,750 $83,436 2024
Quit Qui Oc Athletic Alliance Inc WI$128,828 Secretary $49,790 $58,777 2023
Vow Inc TX$203,505 President $60,000 $67,843 2023
Bart J Ruggiere Adaptive VT$208,368 Executive Dir. $77,500 $85,645 2024
Liminal Health And Fitness Inc GA$209,854 Secretary & $67,360 $74,362 2024
Recreation Center Committee IA$118,835 Director $22,200 $26,687 2024
The Farmington Community Assoc NC$115,222 Executive Director $22,320 $25,321 2024
Washington County Star Trail Association Inc MN$111,985 President $2,165 $2,348 2024
Milwaukie Community Center Foundati OR$227,900 Foundation D $59,913 $61,087 2024
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $14,150 2023
Mandan Parks And Recreation Foundation ND$235,459 Manager $33,095 $39,876 2024
Upstate Nevada Inc NV$235,553 President $2,162 $2,379 2024
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $33,998 2024
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $50,488 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2025 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 MD 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted17th
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 (Sarah Watt) 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 24 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,495 is reasonable (approximately the 8th 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.