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PeerBasis
Compensation Comparability Determination

Small Town Project

Executive Director / CEO

EIN 842245807
CO · NTEE C50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Duane Gurule, Executive Director / CEO ($14,400) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Duane Gurule — reported title “Development 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

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,874 total compensation of comparable organizations → $169,414 $14,400
$33,71010th
$50,05925th
$73,612Median
$104,02875th
$122,89790th
$14,400This org · 3rd
p10$33,710
p25$50,059
p50$73,612
p75$104,028
p90$122,897
$14,400

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
Mini Mart City Park WA$414,865 President $20,000 $18,138 2024
Palos Verdes Estates Foundation CA$414,730 Executive Director $50,000 $43,735 2024
Keep Knoxville Beautiful Inc TN$412,096 Executive Dir. $70,600 $73,235 2025
Friends Of The Welty Environmental Center Inc WI$424,763 Executive Director $41,050 $44,710 2023
Green Cities Accord MN$425,247 Director Of Programs And Operations $114,105 $114,210 2024
Downtown Association Of Fairbanks AK$425,634 Executive Director $66,548 $66,352 2023
Natural Restorations AZ$400,227 Executive Director $98,807 $96,257 2024
Clean Fairfax Council VA$399,566 Executive Director $104,213 $99,299 2025
Alaskans For Litter Prevention And AK$439,561 Executive Dir. $113,397 $109,819 2024
Plant It Again CA$391,678 Ceo $82,309 $71,996 2024
Friends Of Bunker Hill MO$447,263 Executive Director $44,615 $49,281 2023
Next Level Productions And Promotions FL$376,467 President $11,099 $10,874 2023
Cuenca Los Ojos AZ$375,552 Executive Director $35,337 $34,425 2024
Keep Northern Illinois Beautiful IL$456,498 Executive Di $65,343 $65,072 2024
Hub404 Conservancy Inc GA$466,925 Executive Dir. $139,067 $141,642 2024
Keep North Fulton Beautiful Inc GA$360,232 Former Executive Director $85,800 $93,659 2022
Keep Midland Beautiful Inc TX$351,019 Executive Dir. $28,413 $28,791 2024
Proud Louisiana Llc LA$348,338 Executive Di $32,667 $36,437 2024
Scenic Houston Inc TX$347,997 Executive Director $167,194 $169,414 2024
Freedom's Way Heritage Association Inc MA$483,963 Executive Director $124,378 $113,218 2024
Saratoga County Foundation Inc NY$342,857 Chamber President $35,004 $32,041 2024
Greenscape Of Jacksonville Inc FL$325,928 Executive Di $85,000 $80,886 2024
Scenic Walton Inc FL$322,166 Executive Director $120,705 $114,863 2024
Neighborhood Forest Inc MN$509,462 Executive Director $75,000 $75,069 2024
Accounting For Sustainability CA$319,429 Executive Dir. $176,867 $154,705 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted3rd

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 (Duane Gurule) 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 38 similarly situated organizations (Same NTEE sector (C50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,400 is reasonable (approximately the 3rd 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.