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

Chiwawa Communities Association

Executive Director / CEO

EIN 910782508
WA · NTEE W80Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Oaks, Executive Director / CEO ($21,600) 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 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Oaks — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO 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

$152 total compensation of comparable organizations → $199,949 $21,600
$1,10010th
$3,57825th
$30,058Median
$72,43575th
$121,84790th
$21,600This org · 38th
p10$1,100
p25$3,578
p50$30,058
p75$72,435
p90$121,847
$21,600

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 WA 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
Thorn Water Association Inc MS$379,388 President $125 $152 2025
Homewood Water Association Inc MS$395,618 President $1,200 $1,454 2025
American Fork Irrigation Co UT$349,138 President And Watermaster $96,007 $112,993 2023
New Brantner Extension Ditch Company CO$415,464 Ditch Superintendent $56,667 $60,691 2024
Browns Creek Water Co Inc SC$434,394 Dir - Operat $58,640 $70,348 2023
The Future Of Heat Intiative Inc MA$436,175 Executive Director $62,500 $62,731 2024
Acme Water Company Inc UT$306,348 President $2,010 $2,298 2024
North Tallahatchie Water Assn Inc MS$302,881 Secretary/treasurer $19,940 $24,805 2024
Roosevelt Lake Ranch Water System WA$290,518 President $15,750 $16,215 2023
Alabama Water System Inc LA$288,757 Director $23,900 $29,395 2024
Suncoast Utility Contractors Association Inc FL$288,574 Executive Director $75,000 $78,696 2024
Imagine Idaho Foundation ID$485,246 Treasurer $110,000 $130,700 2024
Ptda Foundation IL$261,016 Executive Director $27,174 $30,721 2023
Lorena-lemon-burns Water Association MS$254,198 President $600 $746 2024
Levelock Electric Coop Inc AK$553,102 President $3,750 $4,004 2024
American Gas Foundation DC$560,585 Trustee, Energy Executive & Advisor $204,000 $199,949 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default38th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted38th

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 (Matthew Oaks) 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 $21,600 is reasonable (approximately the 38th 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.