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PeerBasis
Compensation Comparability Determination

Northwest Ottawa Recreation Authority

Executive Director / CEO

EIN 833685078
MI · NTEE W20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Christopher Vanhekken, Executive Director / CEO ($53,734) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Christopher Vanhekken — reported title “NORA 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

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,864 total compensation of comparable organizations → $176,096 $53,734
$28,22310th
$57,05125th
$99,418Median
$116,04975th
$165,18890th
$53,734This org · 24th
p10$28,223
p25$57,051
p50$99,418
p75$116,049
p90$165,188
$53,734

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 MI 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
100reporters DC$351,207 President $129,165 $116,049 2023
The Transparency Foundation CA$354,319 Ceo $110,000 $97,249 2023
Kentucky County Clerks Association KY$364,818 Executive Dir. $51,865 $57,051 2023
Portage Development Board OH$371,014 President $102,636 $108,106 2024
Decatur Legacy Project Inc GA$374,115 Executive Dir. $74,000 $73,994 2024
Wv Cant Wait Votes A Non-profit Corporation WV$329,916 Cochair $69,471 $77,012 2023
Government Oversight And Education Inc VA$380,086 Preisdent $180,000 $172,837 2024
Massachusetts Peace Action Education Fund MA$383,723 Executive Director $38,401 $34,317 2024
Visit Issaquah WA$302,029 Executive Director $116,700 $103,905 2024
Public Service Leadership Academy Inc VA$286,298 Key Employee $69,000 $66,254 2024
To The Village Square Inc FL$422,019 Founder & Ce $85,000 $79,409 2024
Women Winning MN$428,587 Executive Director $160,542 $157,756 2024
Wisconsin County Forests Association Inc WI$273,826 Executive Director $99,918 $103,774 2024
California City Management Foundation CA$434,938 Executive Director $129,394 $114,396 2023
Guardianship Corp NY$261,698 President $135,000 $121,315 2024
Washington Dc Homeland Security DC$446,271 President $196,000 $176,096 2023
New York State Association Of Traffic NY$449,202 Treasurer $6,338 $5,864 2023
Fda Expositions Inc MD$458,747 President $183,000 $170,142 2024
The California Center For Civic CA$238,069 Executive Dir. $115,774 $99,418 2024
Tea Party Patriots Foundation Inc GA$472,219 President $14,706 $15,139 2023
Center For Procurement Advocacy Inc DC$472,417 Executive Director $26,890 $24,160 2023
State Government Affairs Council VA$478,088 Executive Director $37,760 $36,257 2024
Center For New Democratic Processes MN$480,227 Executive Director $136,396 $137,988 2023
The Dekleptocracy Project VA$484,422 President And Executive Director $109,375 $108,124 2023
Minnesota Counties Foundation MN$526,359 Executive Director $40,614 $39,910 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2025 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 MI 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 default24th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted4th

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 (Christopher Vanhekken) 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 25 similarly situated organizations (Same NTEE sector (W20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,734 is reasonable (approximately the 24th 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.