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PeerBasis
Compensation Comparability Determination

Land Use Resource Center

Executive Director / CEO

EIN 841226087
CO · NTEE C023
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael D Strugar, Executive Director / CEO ($223,642) against every comparable organization that fit the selection criteria — 716 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Michael D Strugar — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

716 organizations qualified on sector, size, and geography 716 within the band form the benchmarked peer set.

Distribution of comparable compensation

$309 total compensation of comparable organizations → $446,477 $223,642
$14,95110th
$38,13525th
$62,189Median
$85,17275th
$111,28190th
$223,642This org · 99th
p10$14,951
p25$38,135
p50$62,189
p75$85,172
p90$111,281
$223,642

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 CO 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
Ivy Creek Foundation Inc VA$304,497 Executive Di $42,419 $42,714 2023
South Bay Clean Creeks Coalition CA$304,230 Exec. Director $104,058 $88,673 2025
Vashon-maury Island Nature Center WA$304,220 Science Dire $66,560 $60,364 2024
Friends Of The Owyhee OR$305,136 Executive Director $88,859 $86,058 2023
The Resource Exchange PA$303,956 Executive Director Ceo $47,168 $47,648 2024
Cazenovia Preservation Foundation Inc NY$305,388 Executive Director $43,875 $41,347 2023
Orleans Land Restoration Corporation NY$303,646 C.e.o./c.f.o. $23,698 $21,692 2024
Climate Finance Action Inc MA$305,460 President $29,077 $26,468 2024
Heart Of The Lakes Ctr For Land Cons MI$305,789 Executive Dir. $102,862 $107,548 2024
Keep Prince William Beautiful Inc VA$305,840 Executive Dir. $61,365 $61,792 2023
San Francisco Beautiful CA$306,005 Executive Dir. $48,449 $42,378 2024
Professional Training Association WA$302,967 Executive Director $111,400 $101,030 2024
Leaders For Clean Air UT$306,178 Executive Dir. $28,000 $29,029 2024
Bold Visions Conservation MT$302,674 Executive Director $67,749 $73,976 2024
Friends Of Sausal Creek CA$306,596 Exec Directo $65,000 $58,535 2023
Vermont Green-up Inc VT$302,409 Executive Di $104,230 $109,409 2023
Wilderness Louisville Inc KY$302,359 Executive Director $91,749 $99,850 2024
West Virginia Forestry Association Inc WV$306,840 Executive Director $46,292 $52,272 2023
Indigenous Conservation Council VA$302,230 Executive Director $43,333 $42,383 2024
Environmental Pulse Institute VA$302,000 President $50,000 $47,643 2025
Habits Of Waste CA$307,102 Founder, Director, President, Ed $133,943 $117,159 2024
Tahoe Institute For Natural Science NV$301,900 Executive Dir. $79,428 $83,031 2023
Friends Of The White River Inc IN$301,798 Executive Director $75,522 $83,058 2023
Ecological Citizen's Project Inc NY$301,612 Co-director $74,360 $70,075 2023
Olympic Nature Experience WA$307,779 Exec Director $28,628 $25,963 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default99th
Total compensation (D + F), as reported (no adjustments)99th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted97th

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 (Michael D Strugar) 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 716 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $223,642 is reasonable (approximately the 99th 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.