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PeerBasis
Compensation Comparability Determination

Mendocino Area Parks Association

Executive Director / CEO

EIN 680049014
CA · NTEE N32Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Menzies, Executive Director / CEO ($34,994) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Scott Menzies — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,028 total compensation of comparable organizations → $221,279 $34,994
$5,59610th
$19,57825th
$62,484Median
$88,04375th
$106,14690th
$34,994This org · 33rd
p10$5,596
p25$19,578
p50$62,484
p75$88,043
p90$106,146
$34,994

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 CA 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
David Allen Memorial Ballpark Inc OK$236,278 Executive Director $97,000 $120,145 2024
Ocmulgee National Park & Preserve GA$234,575 Executive Di $76,000 $88,496 2023
The Faribault Ice Arena Association MN$233,841 President $34,257 $39,201 2023
Los Angeles River State Park Partners CA$239,039 Executive Director $73,376 $73,376 2023
Ranger Snowmobile Atv Club Inc MN$240,822 President $1,225 $1,402 2023
Montana Skatepark Association MT$246,471 President $7,500 $9,363 2023
Grand Rapids Whitewater Inc MI$247,817 President/ce $185,120 $221,279 2023
Lititz Springs Park Inc PA$258,164 Treasurer $916 $1,028 2024
Montana State Parks Foundation MT$210,237 Executive Director $77,241 $91,242 2025
Friends Of The Fort Collins Bicycle Program Inc CO$200,330 Executive Director Until 91 $65,393 $72,616 2023
Scott Community Golf Course Inc KS$270,783 Employee $55,312 $69,201 2023
Challis Golf And Recreation Association ID$200,019 Clubhouse Mgr $15,879 $19,000 2024
Parkway Council Foundation PA$271,602 Executive Di $115,000 $132,810 2023
Mccoy Farm And Gardens TN$274,627 Employee Executive Director $75,000 $88,678 2024
Club Mesabi Inc MN$195,410 Executive Director $60,000 $66,689 2024
American Academy For Park And WA$277,983 Executive Di $17,307 $17,429 2024
Friends Of Jackson Park CA$192,511 Executive Director $45,325 $44,025 2024
Spirit Of Columbia Gardens Carousel MT$186,377 Vice President $31,570 $38,279 2024
White Rock Lake Conservancy Inc TX$182,378 Director $45,000 $50,634 2024
Downtown San Diego Public Spaces CA$296,290 President And Ceo $8,270 $8,033 2024
Santa Barbara County Trails Council CA$299,723 Executive Director $60,000 $58,279 2024
Friends Of Wisconsin State Parks Inc WI$300,825 Executive Director $68,520 $80,494 2024
Tahoe-pyramid Trail Inc NV$304,263 Executive Dir. $69,428 $78,281 2024
World Trails Network - Hub For The Americas NH$305,579 Chair $5,000 $5,347 2023
High Peaks Alliance ME$314,954 Executive Di $86,440 $100,238 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default33rd
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted30th

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 (Scott Menzies) 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 30 similarly situated organizations (Same NTEE sector (N32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,994 is reasonable (approximately the 33rd 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.