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PeerBasis
Compensation Comparability Determination

Associated Water Users Of The Uinta And

Executive Director / CEO

EIN 921913545
UT · NTEE K20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leland Carter, Executive Director / CEO ($73,000) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Leland Carter — reported title “River Commissioner”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $159,420 $73,000
$1,66210th
$20,57725th
$52,645Median
$77,92875th
$102,08590th
$73,000This org · 71st
p10$1,662
p25$20,577
p50$52,645
p75$77,928
p90$102,085
$73,000

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 UT 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
Altaseads Conservancy Dba CA$398,003 President $41,667 $35,154 2024
Livingston County Farm Bureau IL$390,754 Manager $99,955 $93,539 2025
San Joaquin Valley Quality CA$399,154 Executive V.p. $15,600 $13,551 2023
Harvest Seed Project Foundation TX$390,355 Secretary $11,548 $11,287 2024
East Farm Commercial Fisheries RI$388,202 Executive Director $102,500 $98,867 2023
Pine County Agricultural Society MN$383,025 President $1,200 $1,129 2025
Jk Community Farm VA$382,989 Executive Dir. $84,000 $79,245 2024
Rio Grande Agricultural Land Trust NM$407,903 Executive Director $116,090 $121,997 2024
Grow Portland OR$381,184 Executive Di $38,834 $35,236 2024
Nordic Mountain Water Inc UT$380,172 President $825 $849 2023
Lamppost Farm OH$411,075 Executive Dir. $59,600 $63,499 2023
Lehi Irrigation Company UT$411,275 President $1,500 $1,500 2024
City Fruit WA$376,409 Executive Director (Until 10/2024) $61,873 $54,125 2024
Pacific Nw Csa Coalition OR$371,698 Executive Director $45,626 $41,399 2024
Duffee Water Association Inc MS$418,972 President $34,885 $37,962 2024
The Cornucopia Project Inc NH$369,577 Executive Director $70,975 $65,924 2023
Greensgrow Inc PA$421,347 Executive Director $20,513 $20,577 2023
Ludwig Water Users Association Inc AR$424,372 President $19,200 $21,087 2024
Hope Gardens MI$424,911 Executive Di $65,720 $66,278 2024
Houston County Agricultural Society MN$363,282 President $500 $470 2025
Sheep And Goat Validation Of Texas TX$356,980 Director $2,750 $2,767 2023
Yield Lab Institute MO$353,283 Coo $93,624 $96,888 2024
Whiting Conservation Cooperative WA$351,185 Executive Director $165,495 $144,770 2024
The Potato Leadership Education And DC$350,288 President $52,069 $44,644 2024
Udff Inc FL$350,281 Executive Di $133,622 $122,648 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default71st
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted68th

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 (Leland Carter) 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 65 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,000 is reasonable (approximately the 71st 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.