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PeerBasis
Compensation Comparability Determination

Viles Arboretum

Executive Director / CEO

EIN 010387300
ME · NTEE C410
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Greenham, Executive Director / CEO ($61,535) against every comparable organization that fit the selection criteria — 761 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

Benchmarked executive: David Greenham — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

761 organizations qualified on sector, size, and geography 761 within the band form the benchmarked peer set.

Distribution of comparable compensation

$304 total compensation of comparable organizations → $865,468 $61,535
$19,47710th
$44,24025th
$67,058Median
$88,80275th
$112,82290th
$61,535This org · 43rd
p10$19,477
p25$44,240
p50$67,058
p75$88,802
p90$112,822
$61,535

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 ME 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
The Pomperaug River Watershed CT$360,277 Executive Di $67,628 $63,324 2024
The Japanese Garden Foundation OR$360,398 Board President $21,568 $20,002 2024
Keep North Fulton Beautiful Inc GA$360,232 Former Executive Director $85,800 $92,336 2022
Vibe Tribe Adventures CO$360,098 Ceo $57,791 $56,975 2023
The Crest OR$360,557 Executive Director $66,333 $61,518 2024
Watershed Alliance Of WA$360,058 Executive Director $88,609 $79,226 2024
Craters Of The Moon Natural History Asso ID$360,693 Executive Director $62,538 $66,438 2024
The Public Trust Environmental Legal Institute Of Florida Inc FL$359,868 Executive Director $111,950 $105,027 2024
E Inc MA$359,622 Executive Di $58,556 $51,195 2025
Grow Native Massachusetts Inc MA$359,550 Executive Di $111,000 $99,613 2024
Coachella Valley Irrigated Lands Coalition Inc CA$361,310 Executive Director $13,839 $11,934 2024
Corkscrew Regional Ecosystem Watershed Land & Wate FL$361,353 Executive Director $91,491 $85,834 2024
Association Of Nature Center UT$361,700 Executive Dir. $72,315 $76,097 2023
Center For Climate Strategies Inc DC$358,854 President $196,830 $172,493 2024
High Desert Horticultural Center OR$358,304 Nursery Manager $31,603 $29,309 2024
Oregon Physicians For Social OR$358,036 Executive Dire $61,270 $56,823 2024
International Rocky Mountain Stage Stop WY$363,097 Race Director $35,333 $38,901 2023
Pilsen Enviromental Rights And Reform Organization IL$363,375 President $1,950 $1,915 2024
Skagit Watershed Council WA$363,757 Executive Director $103,647 $90,282 2025
Living Observatory Inc MA$364,058 Director $42,388 $38,040 2024
Friends Of The Delaware Canal Inc PA$364,269 Executive Di $81,900 $81,564 2024
Little River Wetlands Project Inc IN$364,403 2023 Exec Di $71,023 $77,007 2023
Eastern Region Association Of Forest And Nature Schools MD$364,438 Executive Director $76,916 $73,934 2023
Billings Trailnet MT$364,583 Executive Director $75,323 $83,480 2023
Alliance For The Wild Rockies Inc MT$364,633 Executive Director/treasur $105,808 $113,902 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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)40th
Reportable pay only (column D), adjusted40th
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 (David Greenham) 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 761 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,535 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). 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.