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PeerBasis
Compensation Comparability Determination

The Lifeguard Group Inc

Executive Director / CEO

EIN 830973814
MT · NTEE I73
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lowell Hochhalter, Executive Director / CEO ($7,148) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$26,779 total compensation of comparable organizations → $115,976 $7,148
$31,41710th
$44,25125th
$77,210Median
$93,45275th
$103,31990th
$7,148This org · 0th
p10$31,417
p25$44,251
p50$77,210
p75$93,452
p90$103,319
$7,148

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 MT 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
Roads Of Hope Inc AL$458,296 Ceo $100,132 $103,319 2023
Sosa - Safe From Online Sex Abuse Inc CT$460,373 Executive Director $125,800 $109,423 2024
Sexual Assault Support Center Inc GA$439,024 Executive Di $54,500 $50,837 2024
Justice Ministries SC$425,649 President $96,560 $93,452 2024
Delaware Alliance Against Sexual Violence Inc DE$408,603 Executive Director $85,000 $77,210 2024
The Inner Truth Project Inc FL$497,800 Executive Director $47,500 $41,396 2024
The Innocent Inc ID$501,174 President & Ceo $104,000 $102,635 2024
Skull Games OR$374,105 President $33,931 $30,095 2023
Erin Michele Levitas Education MD$552,004 Executive Director $100,833 $90,036 2023
Created Gainesville Inc FL$561,273 Executive Director $36,050 $31,417 2024
Jane Doe No More Incorporated CT$323,024 President $74,312 $64,638 2024
Fear 2 Freedom Inc VA$321,814 Former, Ceo $47,454 $41,410 2025
Wounded Healers International Inc ME$314,250 Executive Dir. $28,000 $26,779 2023
Bishopaccountabilityorg MA$311,745 President/di $96,000 $80,030 2024
Valley Children's Advocacy Center VA$597,564 Executive Di $77,277 $69,219 2024
Fight Against Domestic Violence UT$601,778 Executive Director $45,269 $44,251 2023
Not Abandoned WA$602,987 Executive Director $120,140 $99,785 2024
Rappahannock Council Against Sexual Assault VA$610,344 Executive Director $78,846 $72,711 2023
Jackson Center For Independent Living TN$622,448 Executive Director $93,949 $89,251 2025
Rape Crisis Intervention Service MD$638,170 Executive Director $106,284 $92,181 2024
Black & Brown Womyn Power Coalition Inc WI$645,509 Executive Director $116,271 $115,976 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Lowell Hochhalter) 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 21 similarly situated organizations (Same NTEE sector (I73), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,148 is reasonable (approximately the 0th 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.