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PeerBasis
Compensation Comparability Determination

Cement Kiln Recycling Coalition

Executive Director / CEO

EIN 521679270
VA · NTEE C27
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle Lusk, Executive Director / CEO ($177,030) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,300 total compensation of comparable organizations → $116,351 $177,030
$11,76810th
$20,17925th
$35,209Median
$61,32675th
$86,27590th
$177,030This org · 100th
p10$11,768
p25$20,179
p50$35,209
p75$61,326
p90$86,275
$177,030

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 VA 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
Bk Rot Inc NY$319,398 Executive Director $82,810 $73,336 2025
Habits Of Waste CA$307,102 Founder, Director, President, Ed $133,943 $116,351 2024
Methow Recycles WA$291,962 Executive Director $29,913 $26,941 2024
Reuse It Center Inc KS$365,928 Director $31,468 $35,209 2023
The Idea Store Creative Reuse Center IL$272,176 Manager $33,663 $34,276 2023
Recreative Denver CO$372,240 Executive Director $10,780 $10,706 2023
Wachusett Earthday Incorporated MA$372,421 Executive Di $34,616 $31,292 2024
Bella Vista Recycling Foundation AR$261,197 Director $43,400 $50,525 2023
Cwmu Association UT$259,051 Secretary $5,000 $5,300 2023
Kanu Hawaii HI$257,751 Executive Director $64,996 $58,539 2024
Carolina Recycling Association SC$389,773 Executive Di $73,079 $76,694 2024
United Prairie Foundation Incorporated ND$408,993 President $17,091 $19,425 2023
Bowling Green Recycling Center Inc OH$234,872 Chairman $11,045 $11,768 2024
The Recyclery Collective IL$227,204 Director / Programming Coordinator $20,403 $20,179 2024
The Experimental Farm Network Cooperative PA$418,328 Co-director/board Member $86,000 $86,275 2024
Maine Resource Recovery Association ME$223,731 Executive Di $54,674 $53,655 2025
Keuka Lake Association NY$218,784 Secretary $19,703 $17,911 2024
Art Parts Creative Reuse Center CO$447,493 Executive Director $61,752 $61,326 2023
Pedal It Forward Nwa Inc AR$450,310 Executive Director $99,893 $112,955 2024
Recraft Creative Reuse Center SC$472,404 Member At Large, Board Of Directors; Executive Director $52,000 $54,572 2024
Friends Of Guana Tolomato Matanzas FL$479,661 Fmr Exec Dir $31,953 $31,089 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Michelle Lusk) 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 21 similarly situated organizations (Same NTEE sector (C27), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $177,030 is reasonable (approximately the 100th 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.