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PeerBasis
Compensation Comparability Determination

Lula Lake Land Trust

Executive Director / CEO

EIN 626283607
TN · NTEE T30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cody Roney, Executive Director / CEO ($85,207) against every comparable organization that fit the selection criteria — 205 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

205 organizations qualified on sector, size, and geography 205 within the band form the benchmarked peer set.

Distribution of comparable compensation

$400 total compensation of comparable organizations → $369,778 $85,207
$14,88610th
$38,89025th
$74,689Median
$115,30075th
$153,84490th
$85,207This org · 59th
p10$14,886
p25$38,890
p50$74,689
p75$115,300
p90$153,844
$85,207

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 TN 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
Education Foundation Of Martin County Inc FL$966,858 Executive Director $95,508 $85,357 2023
The Wildwood Foundation NY$965,001 Foundation Director $123,279 $102,938 2024
Microgrants MN$983,894 Ceo $87,296 $79,707 2024
The Robison Excelsior Foundation TX$962,000 Executive Director $149,127 $141,916 2023
The Schenectady Foundation Inc NY$959,037 Executive Director $183,176 $152,953 2024
🔒 200 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default59th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted40th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 205-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.