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PeerBasis
Compensation Comparability Determination

Patuxent Tidewater Land Tr

Executive Director / CEO

EIN 522005066
MD · NTEE C340
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Abigail Greenwell, Executive Director / CEO ($57,250) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,083 total compensation of comparable organizations → $137,171 $57,250
$43,24010th
$48,40425th
$65,009Median
$79,08775th
$98,51990th
$57,250This org · 40th
p10$43,240
p25$48,404
p50$65,009
p75$79,087
p90$98,519
$57,250

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
Lake Bluff Open Lands Association IL$114,225 Director, Volunteer & Natural Areas Coordinator $39,545 $41,584 2024
Bear Trust International CO$113,291 Executive Dir. $61,566 $65,009 2023
Killbuck Watershed Land Trust OH$117,722 Executive Director $40,000 $46,654 2023
Margaret & Luke Pettit Preserve Inc GA$110,993 Executive Director $60,000 $62,866 2025
Land Trust Of Bucks County PA$127,400 Executive Di $41,637 $45,725 2023
The Wildwood Conservation Foundation CA$101,327 Executive Dir. $12,000 $11,083 2024
Forever Maryland Inc MD$132,026 Executive Director $82,488 $80,362 2025
Midwest Mitigation Oversight Association MO$132,720 Executive Director $81,000 $94,476 2023
Whetstone Wood Trust Fund MA$97,108 Trustee $52,178 $50,153 2024
Central Savannah River Land Trust Inc GA$136,548 Executive Director $48,000 $51,624 2024
Southeast Regional Land Conservancy NC$138,702 Interim Exec $68,384 $77,811 2023
Hiy Inc PA$90,485 President - Ceo $132,000 $137,171 2025
Mid-michigan Land Conservancy MI$89,883 Executive Di $61,204 $67,571 2024
San Bernardino Mountains Land Trust CA$164,664 Secretary $70,958 $67,474 2023
Maine Mountain Collaborative ME$166,384 Executive Director $94,500 $101,215 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 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 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted33rd

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 (Abigail Greenwell) 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 15 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,250 is reasonable (approximately the 40th 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.