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PeerBasis
Compensation Comparability Determination

Community Media Of The Foothills

Executive Director / CEO

EIN 953886210
CA · NTEE A32Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Pal0mares, Executive Director / CEO ($66,620) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,338 total compensation of comparable organizations → $124,857 $66,620
$25,99110th
$47,81025th
$68,523Median
$79,23475th
$110,11490th
$66,620This org · 43rd
p10$25,991
p25$47,810
p50$68,523
p75$79,234
p90$110,114
$66,620

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Amesbury Community Television IncMA $250,491$43,862 990
Community Television Network IncIL $237,584$46,260 990
The Defiance Community CulturalOH $259,524$46,911 990
Springfield Area Public AccessVT $262,650$52,720 990
Christian Education Enterprises IncIN $227,489$24,555 990
Inside Out MediaCA $266,598$50,508 990
Okemo Valley Tv CorpVT $268,060$76,668 990
Puget Sound Accesscarco TheaterWA $270,706$61,392 990
Chelsea Community Cable Television IncMA $219,326$100,229 990
Talking Eyes Media IncNJ $218,402$87,888 990
Hartford Public Access Television IncCT $216,000$77,883 990
Hamilton Wenham Community Access & Media IncMA $277,593$58,802 990
Nevada County Digital Media CenterCA $277,660$26,150 990
Pleasantville Community Television IncNY $211,864$116,015 990
Saco River Community TelevisionME $210,663$68,485 990
Millis Community Media IncMA $205,615$6,338 990
Duluth Superior Public Access Community TelevisionMN $204,500$64,945 990
Thurston Community TelevisionWA $204,206$73,366 990
Billings Community Cable CorpMT $293,831$107,245 990
Salisbury Community Tv & Media Center IncMA $298,299$79,684 990
Summit Public Radio And Tv IncCO $298,564$6,613 990
Mcminnville Community MediaOR $193,881$77,500 990
Mount Mansfield Community TelevisionVT $188,073$69,869 990
New Castle Community Television IncNY $310,078$124,857 990
Northeastern New Mexico EducationalNM $178,655$46,377 990

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 CA 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 default43rd
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted43rd

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 (David Pal0mares) 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 30 similarly situated organizations (Same NTEE sector (A32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,620 is reasonable (approximately the 43rd 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). 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.