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PeerBasis
Compensation Comparability Determination

Carrolls Water Association

Executive Director / CEO

EIN 911127836
WA · NTEE C32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Swoyer, Executive Director / CEO ($8,269) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Linda Swoyer — 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

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,286 total compensation of comparable organizations → $144,985 $8,269
$13,40510th
$48,82625th
$64,083Median
$85,13175th
$117,86790th
$8,269This org · 6th
p10$13,405
p25$48,826
p50$64,083
p75$85,131
p90$117,867
$8,269

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
Resource Protection Group Inc VA$258,063 Secretary/tr $7,500 $8,088 2024
Pudding River Watershed Council OR$250,832 Co-executive Director $62,500 $66,743 2023
Smithfield Irrigation Company UT$250,811 Trustee $2,000 $2,286 2024
Beyond Our Shores Inc RI$263,786 President $73,150 $80,659 2023
Jones River Watershed Associnc MA$264,493 Exec. Dir. $60,000 $60,222 2024
Missouri Stream Team Watershed Coalition MO$265,034 Executive Director $44,883 $53,097 2024
Malama Na Apapa HI$265,256 Director $10,000 $12,121 2020
Acton Wakefield Watersheds Alliance NH$248,360 Executive Di $74,862 $77,208 2024
St Mary's River Watershed Association Inc MD$247,582 Exec. Director $47,400 $49,497 2024
Harney County Watershed Council Inc OR$270,607 Coordinator $52,250 $55,797 2023
Project41 CA$273,056 Ceo $101,400 $97,798 2024
Madison River Foundation MT$240,092 Former Executive Director $109,125 $135,266 2023
Lifetides Institute SC$239,327 Vice Chair $26,500 $30,879 2024
Gull Chain Of Lakes Association MN$238,044 Secretary/tr $12,619 $13,927 2024
Hui O Koolaupoko HI$236,830 Project Director $36,775 $36,775 2024
One People One Reef CA$235,610 V Chair&co-dir. $28,000 $27,803 2023
The Great Egg Harbor Watershed Association NJ$233,111 Coordinator $51,611 $52,989 2023
Chesapeake Rivers Association Inc MD$232,603 Secretary $120,000 $125,308 2024
The Beaver Coalition Inc OR$231,797 Executive Director $83,697 $86,815 2024
Lake Of The Ozarks Watershed Allian MO$290,092 Executive Di $92,973 $109,988 2024
Jersey Shore Partnership Foundation Inc NJ$221,167 President $75,063 $74,856 2024
Rozalia Project VT$294,533 Executive Di $75,728 $85,135 2024
Pokegama Lake Association MN$218,503 Secretary $2,700 $2,980 2024
Project O CA$216,852 President & Ceo $54,000 $53,620 2023
Agricultural Drainage Management Coalition Inc IA$299,322 Executive Director $118,551 $144,985 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted6th

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 (Linda Swoyer) 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 62 similarly situated organizations (Same NTEE sector (C32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,269 is reasonable (approximately the 6th 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.