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PeerBasis
Compensation Comparability Determination

Liminal Health And Fitness Inc

Executive Director / CEO

EIN 871445469
GA · NTEE N30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nick Johnson, Executive Director / CEO ($67,360) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,354 total compensation of comparable organizations → $88,904 $67,360
$4,73210th
$14,68325th
$36,121Median
$59,46275th
$75,22490th
$67,360This org · 86th
p10$4,732
p25$14,683
p50$36,121
p75$59,462
p90$75,224
$67,360

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 GA 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
Bart J Ruggiere Adaptive VT$208,368 Executive Dir. $77,500 $77,580 2024
Vow Inc TX$203,505 President $60,000 $61,454 2023
Harris Park Midtown Sports & Activities Center MO$197,973 Executive Director $71,750 $75,580 2024
Skyline Swim Club UT$194,618 Vice President $14,000 $13,883 2025
Temperance Training Foundation FL$194,236 Secretary $16,500 $15,416 2024
Milwaukie Community Center Foundati OR$227,900 Foundation D $59,913 $55,335 2024
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $12,818 2023
Mandan Parks And Recreation Foundation ND$235,459 Manager $33,095 $36,121 2024
Upstate Nevada Inc NV$235,553 President $2,162 $2,155 2024
Girls On The Run Of Southwest Florida FL$182,915 Executive Director $54,167 $50,608 2024
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $30,796 2024
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $45,734 2024
Hike It Baby OR$176,148 Executive Director $59,260 $54,732 2024
Emporia Greensville Rec Assoc Inc VA$175,442 President $6,000 $5,762 2024
Frailty Myths CA$250,961 President $100,552 $88,904 2023
Northern Columbia Community And Cultural Center PA$253,387 Executive Director $27,728 $27,500 2024
Ukiah Valley Cultural & Rec Center CA$166,254 Key Employee $61,547 $52,856 2024
Aberdeen Board Parks & MD$165,866 Treasurer $4,495 $4,072 2025
Trailspring Inc MO$164,178 Executive Dir. $59,865 $63,060 2024
Community Swim Club WA$255,736 President $3,725 $3,415 2023
Kulm Golf Course ND$163,204 Grounds Keeper $23,531 $26,441 2023
Northern Blair County Recreation PA$259,038 Board Member $5,768 $5,721 2024
Maine Gearshare ME$262,844 Executive Director $75,000 $74,691 2024
Sensory Beans Inc NY$266,157 President $51,800 $46,553 2024
Orchard Hills Athletic Club MI$268,589 Manager $14,563 $14,949 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted80th

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 (Nick Johnson) 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 35 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,360 is reasonable (approximately the 86th 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.