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

Trails 2000 Inc

Executive Director / CEO

EIN 841290857
CO · NTEE N32B
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Monroe, Executive Director / CEO ($81,334) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Monroe — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,882 total compensation of comparable organizations → $204,054 $81,334
$16,48410th
$41,17025th
$64,164Median
$84,24675th
$95,16290th
$81,334This org · 72nd
p10$16,484
p25$41,170
p50$64,164
p75$84,246
p90$95,162
$81,334

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
Mt Ascutney Outdoors Inc VT$395,041 Executive Dir. $40,000 $41,988 2024
Woodlands Conservancy LA$391,920 Executive Director $68,000 $78,088 2024
Ogden Dunes Home Association IN$389,620 Treasurer $4,439 $4,882 2024
Clark Park Coalition MI$408,303 Executive Di $55,000 $60,953 2023
Ranson Parks And Recreation Commission Inc WV$408,753 Executive Director $23,841 $27,716 2023
Finger Lakes Trail Conference Inc NY$388,351 Executive Director $48,333 $45,548 2024
Harlem Valley Rail Trail Associatio NY$385,167 Executive Di $48,750 $47,298 2023
National Parks Of Lake Superior Foundation MN$423,277 Executive Director $87,600 $90,271 2024
Idaho Trails Association ID$373,154 Executive Director $68,992 $76,540 2024
Fort Wayne Trails Inc IN$427,799 Former Exec $77,218 $84,923 2024
Brec Foundation LA$363,185 Executive Director $177,692 $204,054 2024
Enid Sports Association OK$362,098 Executive Director $86,539 $99,378 2024
Monongahela River Trails Conservancy Limited WV$436,815 Executive Director $47,500 $53,636 2024
Derivera Park Trust OH$437,948 Administrato $37,025 $40,897 2024
Friends Of Hamilton County Parks Inc IN$440,844 Executive Dir. $70,000 $79,259 2023
Salems Riverfront Carousel OR$443,872 Executive Dir. $92,300 $89,391 2024
United Parks As One NJ$352,284 Treasurer $5,600 $5,214 2024
Friends Of International Friendship Park CA$350,167 Executive Dir. $36,000 $32,419 2024
Top Of Michigan Trails Council MI$347,614 Executive Dir. $90,084 $96,969 2024
Wildrock Inc VA$458,479 Executive Di $72,693 $73,198 2024
Wood River Trails Coalition Inc ID$460,102 Executive Director $81,502 $93,089 2023
Downtown Providence Parks Network RI$464,437 Executive Di $16,808 $16,808 2024
Winooski Valley Park District VT$465,557 Executive Director $86,383 $93,354 2023
Castle Rock Parks And Trails Founda CO$329,215 Executive Di $19,192 $19,759 2023
Presque Isle Partnership Inc PA$324,230 Executive Director $75,059 $80,367 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 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 default72nd
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted67th

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 (Mary Monroe) 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 46 similarly situated organizations (Same NTEE sector (N32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,334 is reasonable (approximately the 72nd 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.