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PeerBasis
Compensation Comparability Determination

Mountaineer Life Lines Inc

Executive Director / CEO

EIN 550780221
WV · NTEE P60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dorothy Trigg-hann, Executive Director / CEO ($38,926) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$803 total compensation of comparable organizations → $244,565 $38,926
$2,40710th
$9,28625th
$19,955Median
$38,21775th
$61,79290th
$38,926This org · 76th
p10$2,407
p25$9,286
p50$19,955
p75$38,217
p90$61,792
$38,926

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 WV cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Eras Home IiCA $29,742$3,230 990
The Cutty Legacy FoundationAZ $30,133$24,588 990
Lutheran Social Services Foundation OfCA $30,451$9,841 990
Mobc-boscobel IncTN $29,154$16,020 990
Sheboygan County Ymca Endowment TrustWI $29,080$5,280 990
Lutheran Mission Society San DiegoCA $30,915$107,998 990
Mckenzie Community Develoment CorporationOR $31,093$34,308 990
Agc Charities IncVA $31,213$54,406 990
All Housing IncCA $28,557$38,067 990
Adoption Hope Foundation IncCT $31,298$10,572 990
Walk & Talk IncAZ $28,332$7,736 990
Sole EffectsCA $31,560$59,647 990
House Of GraceAZ $31,675$803 990
The Bergen-passaic Arc Foundation IncNJ $31,681$17,436 990
Nature NinosNM $28,011$10,228 990
Arabella Wellness Center IncTX $32,145$10,457 990
Connected FoundationVA $32,200$79,188 990
Nassau Community Mental Retardation Services Company IncNY $32,246$173,787 990
New England Musicians Resource Fund IncMA $32,256$1,743 990
Raphaels Refuge IncTX $27,023$11,696 990
Bridges Pointe IncNC $26,729$9,507 990
Orange Mental Retardation Properties CoNY $26,510$45,664 990
All-in Charitable Events And Services IGA $33,290$78,193 990
Communities Helping Each And Everyone Reach Success IncorporateOH $26,461$12,281 990
Contemplative Life IncTX $25,336$1,536 990

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 WV 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 default76th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted54th

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 (Dorothy Trigg-hann) 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 92 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,926 is reasonable (approximately the 76th 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). 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.