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PeerBasis
Compensation Comparability Determination

Balsam Mountain Trust

Executive Director / CEO

EIN 562217688
NC · NTEE C30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Wall, Executive Director / CEO ($102,083) against every comparable organization that fit the selection criteria — 152 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

152 organizations qualified on sector, size, and geography 152 within the band form the benchmarked peer set.

Distribution of comparable compensation

$771 total compensation of comparable organizations → $217,582 $102,083
$26,51410th
$49,35025th
$66,082Median
$81,07975th
$98,24090th
$102,083This org · 93rd
p10$26,514
p25$49,350
p50$66,082
p75$81,079
p90$98,240
$102,083

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 NC 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
Wildlife Leadership Academy PA$449,846 Executive Director $65,339 $63,061 2023
Mid John Day Watershed Council OR$450,522 Executive Director $63,008 $56,629 2023
Partners For Conservationinc CO$447,284 Executive Di $117,375 $105,800 2024
Keep The Tennessee River Beautiful TN$453,131 Custodian Of $69,282 $68,458 2024
St Bartholomew's Conservancy Inc NY$454,826 Executive Director $127,870 $111,827 2023
Blue Heron Nature Preserve Inc GA$455,759 Executive Dir. $21,745 $20,553 2024
Uhiwai O Haleakala HI$443,476 Executive Di $102,373 $86,160 2024
Graylag Nature Preserve Inc NH$456,956 Executive Director $84,165 $73,055 2024
Royal African Foundation UT$441,715 President $23,328 $22,444 2024
Native American Environmental CA$458,322 Executive Dir. $69,450 $56,374 2024
Lake Katherine Nature Center And Botanic IL$440,469 Operations Manager $90,177 $85,800 2023
Department Of Bioregion WA$439,391 Executive Director $49,042 $41,275 2024
Waterkeepers Chesapeake Inc MD$437,762 Executive Director $69,300 $60,904 2024
Climate Advocates Voces Unidas TX$437,100 Outgoing Exe $136,379 $124,936 2025
Coalition For Sonoran Desert Protection AZ$436,402 Executive Dir. $77,915 $70,440 2024
Glen Canyon Institute UT$436,232 Executive Di $75,326 $72,472 2024
Carbon Underground CA$435,291 Director, Strategic Partnerships $59,547 $51,803 2022
Coral Bay Community Council VI$434,239 Executive Director $83,628 $81,229 2024
Sustainable Finger Lakes Inc NY$466,274 President $72,800 $61,839 2024
The National Loon Center Foundation Inc MN$466,947 Executive Director $149,043 $138,441 2024
Gunpowder Riverkeeper Inc MD$431,484 Executive Director $65,721 $57,758 2024
Forests Forever Inc CA$431,470 Ex Dir. & Secre $79,070 $64,183 2024
Wild Salmon Rivers WA$469,104 Executive Director/secreta $56,250 $48,740 2023
Buffalo Field Campaign Inc MT$471,062 President $7,789 $7,893 2024
Mclean Game Refuge Inc CT$428,079 President $49,166 $43,334 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default93rd
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted90th

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 (Michael Wall) 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 152 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $102,083 is reasonable (approximately the 93rd 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.