Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

World Trails Network - Hub For The Americas

Executive Director / CEO

EIN 822998581
NH · NTEE N32
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nathaniel Scrimshaw, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$961 total compensation of comparable organizations → $206,934 $5,000
$7,51210th
$32,72525th
$68,619Median
$85,32775th
$100,23990th
$5,000This org · 7th
p10$7,512
p25$32,725
p50$68,619
p75$85,327
p90$100,239
$5,000

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 NH 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
Tahoe-pyramid Trail Inc NV$304,263 Executive Dir. $69,428 $73,206 2024
Friends Of Wisconsin State Parks Inc WI$300,825 Executive Director $68,520 $75,275 2024
Santa Barbara County Trails Council CA$299,723 Executive Director $60,000 $54,501 2024
Downtown San Diego Public Spaces CA$296,290 President And Ceo $8,270 $7,512 2024
High Peaks Alliance ME$314,954 Executive Di $86,440 $93,740 2023
Presque Isle Partnership Inc PA$324,230 Executive Director $75,059 $81,064 2023
Castle Rock Parks And Trails Founda CO$329,215 Executive Di $19,192 $19,930 2023
American Academy For Park And WA$277,983 Executive Di $17,307 $16,299 2024
Mccoy Farm And Gardens TN$274,627 Employee Executive Director $75,000 $82,929 2024
Parkway Council Foundation PA$271,602 Executive Di $115,000 $124,200 2023
Scott Community Golf Course Inc KS$270,783 Employee $55,312 $64,715 2023
Top Of Michigan Trails Council MI$347,614 Executive Dir. $90,084 $97,811 2024
Friends Of International Friendship Park CA$350,167 Executive Dir. $36,000 $32,700 2024
United Parks As One NJ$352,284 Treasurer $5,600 $5,259 2024
Lititz Springs Park Inc PA$258,164 Treasurer $916 $961 2024
Enid Sports Association OK$362,098 Executive Director $86,539 $100,239 2024
Brec Foundation LA$363,185 Executive Director $177,692 $205,823 2024
Grand Rapids Whitewater Inc MI$247,817 President/ce $185,120 $206,934 2023
Montana Skatepark Association MT$246,471 President $7,500 $8,756 2023
Ranger Snowmobile Atv Club Inc MN$240,822 President $1,225 $1,311 2023
Los Angeles River State Park Partners CA$239,039 Executive Director $73,376 $68,619 2023
Idaho Trails Association ID$373,154 Executive Director $68,992 $77,204 2024
David Allen Memorial Ballpark Inc OK$236,278 Executive Director $97,000 $112,356 2024
Mendocino Area Parks Association CA$235,492 Vice President $34,994 $32,725 2023
Ocmulgee National Park & Preserve GA$234,575 Executive Di $76,000 $82,759 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted7th

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 (Nathaniel Scrimshaw) 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 41 similarly situated organizations (Same NTEE sector (N32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 7th 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.