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PeerBasis
Compensation Comparability Determination

Katawba Valley Land Trust

Executive Director / CEO

EIN 576143218
SC · NTEE C340
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Evans, Executive Director / CEO ($84,000) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,319 total compensation of comparable organizations → $139,662 $84,000
$13,63410th
$35,66325th
$55,199Median
$78,56675th
$88,95190th
$84,000This org · 81st
p10$13,634
p25$35,663
p50$55,199
p75$78,566
p90$88,951
$84,000

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 SC 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
San Miguel Conservation Foundation CO$205,222 Executive Di $40,800 $38,608 2023
The Intertwine Alliance Foundation OR$206,864 Co-director $96,453 $85,859 2024
Upper Savannah Land Trust SC$207,068 Executive Di $35,860 $36,919 2023
Friends Of The Amargosa Basin CA$203,322 Executive Dir. $64,480 $53,371 2024
Tejon Ranch Conservancy CA$202,988 President & Ceo $65,663 $55,956 2023
Er'-nerr' Land Fund CA$202,000 Chair $11,185 $9,258 2024
Maricopa Trail & Park Foundation AZ$209,689 Director $18,430 $16,552 2025
Land Health Institute PA$211,124 Executive Di $20,443 $19,541 2024
Glacial Lakes Conservancy Inc WI$200,064 Executive Director $63,600 $63,668 2024
Androscoggin Land Trust Inc ME$196,823 Executive Director $72,345 $69,439 2024
Three Rivers Land Trust ME$214,866 Executive Director, Outgoing $28,719 $28,379 2023
Nation Ford Land Trust SC$216,144 Director $44,162 $43,024 2025
Simsbury Land Trust Inc CT$217,828 Executive Director $7,866 $6,887 2025
Maine Appalachian Trail Land Trust ME$218,450 Executive Director $92,837 $89,108 2024
Human Access Project OR$226,653 Ringleader $60,000 $53,410 2024
Trans Cascadia Inc ID$229,395 President $5,164 $5,266 2024
Maine Wilderness Watershed Trust Inc ME$231,548 Director $4,500 $4,319 2024
Bangor Land Trust ME$177,543 Executive Di $65,354 $62,729 2024
Oconee River Land Trust GA$235,611 Exec Director $68,333 $67,805 2023
Green Earth Inc IL$236,353 Executive Dir. $43,667 $40,089 2025
El Rio De Los Reyes En Reedley CA$174,718 Executive Dir. $112,429 $93,058 2024
The Hillside Trust OH$237,694 Executive Director $78,000 $81,529 2023
Cherry Hills Land Preserve Inc CO$173,076 Executive Director $58,333 $55,199 2023
Xa Kako Dile Inc CA$238,623 Executive Director $28,016 $23,874 2023
Maine Mountain Collaborative ME$166,384 Executive Director $94,500 $90,704 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default81st
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted77th

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 Evans) 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 47 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,000 is reasonable (approximately the 81st 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.