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PeerBasis
Compensation Comparability Determination

Grand Marais Sno-trails Association

Executive Director / CEO

EIN 571174458
MI · NTEE N32
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mike Lawless, Executive Director / CEO ($516) against every comparable organization that fit the selection criteria — 314 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

314 organizations qualified on sector, size, and geography 314 within the band form the benchmarked peer set.

Distribution of comparable compensation

$127 total compensation of comparable organizations → $328,903 $516
$2,34810th
$6,10025th
$18,709Median
$37,50575th
$57,17590th
$516This org · 2nd
p10$2,348
p25$6,100
p50$18,709
p75$37,505
p90$57,175
$516

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 MI 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
Friends Of Sp Dinsmoor's Garden Of Eden Inc KS$130,604 Executive Director $25,000 $26,167 2024
Eagle River United Methodist Camp AK$130,545 Camp Manager $2,600 $2,408 2024
American Ukrainian Citizens Club PA$131,048 President $4,836 $4,672 2024
Missoula Horse Council Inc MT$130,056 Horse Park Manager $30,000 $31,330 2024
College Of Diplomates Of The American IL$130,025 Director $1,000 $981 2023
Somo Endowment Fund Inc MO$131,555 President/ceo $9,793 $10,049 2024
His Haven Ranch Co MN$131,994 Operations O $39,603 $37,913 2024
Glad Tidings Bible Camp Inc NE$129,102 Executive Dir. $30,749 $32,988 2023
Chicagami MN$129,091 Camp Director $28,674 $27,450 2024
Western Reserve Hospital Medical Staff OH$129,046 President (Started 1/31/24) $30,000 $30,784 2024
Quit Qui Oc Athletic Alliance Inc WI$128,828 Secretary $49,790 $51,867 2023
Monroe County Education Foundation Inc WV$133,506 Administrator $19,210 $20,746 2023
Greater Hamilton Homes Inc MD$133,766 Treasurer $28,731 $26,024 2024
Aloha Section Pga Foundation HI$133,816 Executive Director $7,597 $6,590 2024
Kidron Community Park Inc OH$127,210 President $2,385 $2,385 2025
Team Paradise Sailing Inc FL$127,172 Executive Director $40,200 $36,588 2024
Pulaski Club PA$126,986 Finance Sec. $30,719 $30,556 2023
Sac Area Sports Inc CA$134,383 President $20,000 $16,732 2024
Slo Baseball Alliance Foundation Inc CA$134,539 President $52,500 $42,789 2025
Connecticut Storm Basketball CT$126,706 President & $12,867 $11,688 2024
Marion Township Rod And Gun Club PA$126,230 Financial Secretary $5,100 $4,927 2024
Aberdeen Family Y Foundation Inc SD$135,191 Ceo $8,176 $8,742 2024
Club Selah Volleyball WA$126,007 President $4,000 $3,470 2024
Yorkana Game And Gun Club PA$125,956 President $639 $636 2023
John Jay Youth Lacrosse NY$135,439 President $8,000 $7,004 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted2nd

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 (Mike Lawless) 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 314 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $516 is reasonable (approximately the 2nd 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.