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PeerBasis
Compensation Comparability Determination

Little Miami Watershed Network

Executive Director / CEO

EIN 882334595
OH · NTEE C01
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Rebecca Victor, Executive Director / CEO ($25,000) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rebecca Victor — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$147 total compensation of comparable organizations → $168,300 $25,000
$4,33110th
$12,45525th
$30,062Median
$53,43575th
$73,70490th
$25,000This org · 46th
p10$4,331
p25$12,455
p50$30,062
p75$53,435
p90$73,704
$25,000

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 OH 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
Meeker Memorial Hospital Foundation MN$70,214 Foundation Director $12,154 $11,013 2024
Go Alliance OR$70,080 Director, President, Executive Director $76,680 $65,303 2024
Center For Ecological Living & Learning MD$69,268 President $94,952 $81,409 2024
2c Mississippi Towards Sustainable MS$73,380 President $61,091 $64,240 2023
National Historic Trails Center WY$68,225 Executive Director $40,000 $39,280 2024
Around The World In Eighty Fabrics CA$73,510 Director $5,652 $4,476 2024
Community Counts Colorado Inc CO$67,973 Executive Di $23,100 $20,913 2023
Pines And Prairies Land Trust TX$67,739 Executive Director $76,210 $71,976 2023
Lake Erie Waterkeeper Inc OH$67,619 Executive Director $6,000 $5,828 2024
Our Zero Waste Future Incorporated MD$74,295 Executive Dir $11,440 $9,808 2024
Carmel River Watershed Conservancy CA$74,463 Executive Director/vice President $48,000 $39,133 2023
Foothill Conservancy CA$66,411 Executive Director $26,926 $21,322 2024
Solar Austin TX$66,281 Executive Director $26,833 $24,615 2024
Oakfield Conservation Club WI$65,968 President $500 $493 2023
Dahlia Hill Society Of Midland MI$76,529 Executive Di $43,141 $40,835 2024
Ecocity Builders CA$76,917 Executive Director $78,460 $62,131 2024
Damascus Citizens For Sustainability Inc PA$77,599 Chairperson $22,500 $20,576 2024
Looptfoundation OR$78,031 Executive Di $33,000 $28,934 2023
Curry Community Cares Inc OR$78,732 Store Manager $22,600 $19,815 2023
Clean And Sustainable Energy Fund MI$79,740 Secretary $2,330 $2,205 2024
First People's Conservation Council LA$61,737 President $3,000 $3,030 2024
Little Falls Watershed Alliance Inc MD$80,704 Executive Director $39,343 $34,728 2023
Conservation Collective NC$82,427 Executive Director $24,125 $22,860 2024
Islands First Inc NY$58,985 Executive Director $50,317 $42,928 2023
Trails Of Mississippi Inc MS$82,843 Executive Director $63,175 $66,431 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default46th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted40th

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 (Rebecca Victor) 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 13, 2026, comparing compensation against 70 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 is reasonable (approximately the 46th 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 13, 2026.