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PeerBasis
Compensation Comparability Determination

Mountain Lakes Water & Sewer

Executive Director / CEO

EIN 582665947
GA · NTEE Y22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John T Guy, Executive Director / CEO ($600) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: John T Guy — reported title “PRESIDENT- P”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$210 total compensation of comparable organizations → $27,761 $600
$41110th
$1,95125th
$6,374Median
$13,12275th
$20,58090th
$600This org · 20th
p10$411
p25$1,951
p50$6,374
p75$13,122
p90$20,580
$600

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 GA 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
Janice Water Association Inc MS$173,236 President $7,625 $8,203 2024
Nibley Blacksmith Fork Irrigation UT$175,314 President $6,500 $6,427 2024
Granada Water Association CO$165,084 Secr Treas $16,900 $15,654 2024
Hemmi Road Water Association Inc WA$181,043 President $1,031 $869 2025
Waterworks District #1 Of Morehouse LA$185,816 President $2,250 $2,393 2024
South Kamas Irrigation Company UT$154,509 Secretary $10,630 $10,510 2024
Gaines Trace Water District MS$150,924 President $396 $415 2025
New Escalante Irrigation Company UT$147,158 President $500 $509 2023
Lw Sewer Company MO$200,481 Plant Operator $12,000 $12,278 2024
Linville Haile Water System Inc LA$203,428 Secretary $19,200 $20,423 2024
Atlanta Water Association Inc MS$137,303 President $360 $378 2025
Henry's Fork Groundwater District ID$205,459 Chairman $6,150 $6,320 2024
Clark Shores Water Corporation MA$130,712 President $3,160 $2,824 2023
Hogan Water Corp IN$130,135 President $200 $210 2023
Valley Water Supply Corp TX$128,209 Sec/treasurer $12,000 $11,938 2023
Penasco Mutual Domestic Water Consumers Association NM$127,309 Director $26,719 $27,761 2024
Indiantown Citrus Growers FL$228,325 President $6,000 $5,305 2025
Buffalo Water Association Inc MS$231,618 Director $16,704 $17,509 2025
Eastern Snake Plain Aquifer ID$238,175 Director $21,399 $21,990 2024
Stroud Township Volunteer Fire PA$246,665 Secretary $2,400 $2,312 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted20th

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 (John T Guy) 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 20 similarly situated organizations (Same NTEE sector (Y22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $600 is reasonable (approximately the 20th 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.