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PeerBasis
Compensation Comparability Determination

Prospect Mountain Association Inc

Executive Director / CEO

EIN 821194722
VT · NTEE N30
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Steve Whitham, Executive Director / CEO ($61,464) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,476 total compensation of comparable organizations → $298,567 $61,464
$11,56310th
$36,91525th
$64,345Median
$77,83975th
$93,15490th
$61,464This org · 48th
p10$11,563
p25$36,915
p50$64,345
p75$77,839
p90$93,154
$61,464

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 VT 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
Indiana Park And Recreation Association IN$474,097 Executive Director $101,376 $109,351 2023
Southern Off Road Bicycle NC$467,008 Executive Di $59,800 $61,389 2024
Clark Family Center OR$480,365 Executive Director $19,171 $18,210 2023
Tyler Street Resource Center Inc TX$482,733 Executive Di $23,878 $23,731 2024
Redemptive Cycles Services Inc AL$482,987 Executive Director $60,000 $66,302 2023
United States Secret Service Employee DC$454,961 Executive Director $4,474 $4,016 2023
I Dance Adaptive Performing Arts OH$454,111 President/di $106,613 $112,188 2024
Flowers Fitness Club IL$499,995 Exec Director $38,126 $37,239 2024
Patriot Training Foundation MO$511,696 President $86,442 $93,648 2023
Tri Yoga International CA$429,524 President $42,000 $35,103 2025
La Crescent Area Hcp Healthy Community Partnership MN$517,820 Executive Directorprogram Manager $71,370 $70,064 2024
South Carolina Recreation & Parks SC$520,175 Executive Di $88,762 $92,000 2024
Nile Swim Club Of Yeadon PA$423,223 Board Member $3,407 $3,476 2023
Pikeride Inc CO$422,227 Executive Director $90,598 $86,309 2024
Inclusively Fit Foundation MI$416,344 Exec Directo $72,800 $74,655 2024
East Side Youth Center Inc PA$410,473 Director $15,000 $15,300 2023
Bloom Fitness Corporation TX$401,207 Executive Director $8,000 $7,951 2024
Sunnydale Avenue Community Center CA$545,887 President/director $25,195 $22,253 2023
Michigan Running Foundation MI$545,921 President $44,000 $45,121 2024
Police Fitness VA$548,189 President $10,385 $9,962 2024
Maryland Recreation & Parks Assoc Inc MD$556,083 Exec. Director $95,000 $88,240 2024
Friends Of The Forest Hills Park Association MI$390,268 Campaign Director $8,325 $8,789 2023
Evansville Trails Coalition Inc IN$385,067 Executive Director $62,054 $65,015 2024
River City Inclusive Gymnastics Inc VA$383,241 Ceo $53,586 $52,923 2023
Friends Of Seabrook Community NH$564,240 Executive Director Of Prog $90,165 $82,715 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default48th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted43rd

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 (Steve Whitham) 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 44 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,464 is reasonable (approximately the 48th 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.