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PeerBasis
Compensation Comparability Determination

Linville Haile Water System Inc

Executive Director / CEO

EIN 720862374
LA · NTEE Y22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Glenda Reynolds, Executive Director / CEO ($19,200) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$355 total compensation of comparable organizations → $48,710 $19,200
$46110th
$1,49525th
$6,042Median
$13,13075th
$24,49490th
$19,200This org · 84th
p10$461
p25$1,495
p50$6,042
p75$13,130
p90$24,494
$19,200

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 LA 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
Henry's Fork Groundwater District ID$205,459 Chairman $6,150 $5,941 2024
Lw Sewer Company MO$200,481 Plant Operator $12,000 $11,542 2024
Waterworks District #1 Of Morehouse LA$185,816 President $2,250 $2,250 2024
Hemmi Road Water Association Inc WA$181,043 President $1,031 $816 2025
Indiantown Citrus Growers FL$228,325 President $6,000 $4,987 2025
Nibley Blacksmith Fork Irrigation UT$175,314 President $6,500 $6,042 2024
Buffalo Water Association Inc MS$231,618 Director $16,704 $16,459 2025
Janice Water Association Inc MS$173,236 President $7,625 $7,712 2024
Mountain Lakes Water & Sewer GA$170,394 President- P $600 $564 2023
Eastern Snake Plain Aquifer ID$238,175 Director $21,399 $20,673 2024
Granada Water Association CO$165,084 Secr Treas $16,900 $14,717 2024
Stroud Township Volunteer Fire PA$246,665 Secretary $2,400 $2,174 2024
South Kamas Irrigation Company UT$154,509 Secretary $10,630 $9,880 2024
Gaines Trace Water District MS$150,924 President $396 $390 2025
New Escalante Irrigation Company UT$147,158 President $500 $479 2023
Kinsman Mutual Telephone Company IL$268,030 Sec-tres, Di $44,555 $39,780 2024
Atlanta Water Association Inc MS$137,303 President $360 $355 2025
Wrp Inc FL$275,842 General Manager Dwu $13,224 $10,991 2025
Anderson Township Regional Sewer District IN$292,105 Superintendent $49,402 $48,710 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default84th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted79th

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 (Glenda Reynolds) 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 19 similarly situated organizations (Same NTEE sector (Y22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,200 is reasonable (approximately the 84th 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.