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

Siuslaw Vision

Executive Director / CEO

EIN 853294887
OR · NTEE S99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Lacer, Executive Director / CEO ($8,575) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,369 total compensation of comparable organizations → $278,179 $8,575
$10,96110th
$31,50925th
$63,811Median
$89,36875th
$115,39490th
$8,575This org · 8th
p10$10,961
p25$31,509
p50$63,811
p75$89,368
p90$115,394
$8,575

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 OR cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Far Away Friends IncCO $314,306$41,699 990
Pioneering With Passion Ministries (Ppm)CT $315,223$11,106 990
The Chamber FoundationOH $318,415$1,369 990
Rethink Coalition IncIN $303,862$79,490 990
Queen City Bicycle CollectiveNH $326,591$62,595 990
California Center For Economic InitiativesCA $300,000$28,132 990
Love In Motion Foundation IncPR $298,969$35,139 990
Central Midlands Justice MinistrySC $298,950$79,573 990
Virginia Highland District Association IncGA $297,162$65,026 990
Friends Of Southern OhioOH $333,117$93,998 990
Good Grief NetworkMI $293,628$56,125 990
Total Life Community Educ FoundationAR $292,881$96,456 990
Wlam Property Association IiWA $336,953$9,656 990
Rf Impact Advisers IncPA $289,452$84,166 990
Access Laporte County IncIN $288,233$67,826 990
The ChatteryTN $286,494$52,439 990
Market Building Foundation IncVA $285,014$98,716 990
Natives Rising IncCA $282,373$173,730 990
Clinton Cemetery AssociationCT $282,136$18,146 990
Shaylo Inc Socially Helping Adults Youth With Liveable OpportunitiesMD $346,941$65,444 990
Mission Realty AdvisorsMO $279,136$278,179 990
Bloomfield Development CorporationPA $275,921$68,412 990
Everett Community Growers IncMA $353,797$1,886 990
Northeast Michigan Community Partnership Inc Aka Partners In PreventionMI $271,776$50,861 990
West Yellowstone FoundationMT $356,140$74,883 990

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 OR 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted7th

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 (Susan Lacer) 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 60 similarly situated organizations (Same NTEE sector (S99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,575 is reasonable (approximately the 8th 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). 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.