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PeerBasis
Compensation Comparability Determination

Imagine Idaho Foundation

Executive Director / CEO

EIN 852713318
ID · NTEE W80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chirstina Culver, Executive Director / CEO ($110,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Chirstina Culver — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$128 total compensation of comparable organizations → $191,105 $110,000
$2,29710th
$15,46825th
$47,738Median
$83,23975th
$140,76490th
$110,000This org · 81st
p10$2,297
p25$15,468
p50$47,738
p75$83,239
p90$140,764
$110,000

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 ID 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
The Future Of Heat Intiative Inc MA$436,175 Executive Director $62,500 $52,796 2024
Browns Creek Water Co Inc SC$434,394 Dir - Operat $58,640 $59,206 2023
Levelock Electric Coop Inc AK$553,102 President $3,750 $3,370 2024
New Brantner Extension Ditch Company CO$415,464 Ditch Superintendent $56,667 $51,079 2024
American Gas Foundation DC$560,585 Trustee, Energy Executive & Advisor $204,000 $168,282 2024
Homewood Water Association Inc MS$395,618 President $1,200 $1,224 2025
Thorn Water Association Inc MS$379,388 President $125 $128 2025
Chiwawa Communities Association WA$376,802 President $21,600 $18,179 2024
Cottonwood Creek Consolidated UT$603,943 Secretary/treasurer $18,000 $17,830 2023
Old Owyhee Ditch Improvement OR$608,115 Secretary $9,600 $8,381 2024
Basic Assistance To Students In The CA$621,235 Managing Director $100,260 $79,286 2025
American Fork Irrigation Co UT$349,138 President And Watermaster $96,007 $95,097 2023
Texas Cuc Aggregation Project Inc TX$656,439 Executive Director $47,213 $44,396 2024
Northwest Energy Management OR$693,045 Chief Exec O $126,002 $113,245 2023
Rhode Island Public Expenditure Council RI$698,874 President & Ceo $205,931 $191,105 2023
Point Wilhite Water System Inc LA$706,554 President $19,700 $20,392 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default81st
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted81st

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 (Chirstina Culver) 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 16 similarly situated organizations (Same NTEE sector (W80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,000 is reasonable (approximately the 81st 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.