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PeerBasis
Compensation Comparability Determination

International Association For Near-death

Executive Director / CEO

EIN 061050150
NC · NTEE C60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Janet Riley, Executive Director / CEO ($13,740) against every comparable organization that fit the selection criteria — 100 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: Janet Riley — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$499 total compensation of comparable organizations → $838,728 $13,740
$19,99910th
$44,93925th
$67,063Median
$87,86175th
$112,28190th
$13,740This org · 6th
p10$19,999
p25$44,939
p50$67,063
p75$87,861
p90$112,281
$13,740

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 NC 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
Sol Nation Inc NC$471,247 Executive Director $103,833 $103,833 2024
Boulder Outdoor Survival School UT$468,884 Executive Dir. $54,998 $54,477 2024
Vermont Farm And Forest VT$476,706 Executive Director $66,354 $64,637 2024
Blue Ridge Discovery Center Inc VA$461,990 Executive Di $65,423 $61,135 2024
John Bunker Sands Wetland Center Inc TX$481,271 Executive Dir. $64,126 $63,914 2023
Tacoma Tree Foundation WA$459,145 Executive Director $80,639 $71,936 2023
Louisville Nature Center Inc KY$458,209 Executive Director $78,440 $81,560 2024
Womens Environmental Institute At Amador Hill MN$457,413 Director Of Operations $6,900 $6,598 2024
Learning Outside Inc NC$484,982 Executive Di $70,355 $70,355 2024
Institute For Earth Education WV$452,778 International Chair $7,200 $7,768 2023
Work On Climate CA$499,810 Executive Director $27,963 $23,369 2024
Tikkun Hayam-repair The Sea Inc FL$501,076 Chief Executive Officer $150,000 $136,377 2024
California Clean Energy Committee CA$438,983 President $66,000 $56,785 2023
Crossroads At Big Creek Inc WI$502,124 Executive Di $85,144 $86,059 2024
Minnesota Soil Health Coalition MN$502,268 Executive Dir. $131,733 $125,976 2024
Cool The Earth Inc CA$436,919 Exec Dir/boa $55,000 $45,964 2024
350 Vermont Inc VT$504,377 Co-director $55,276 $55,436 2023
Eco-justice Center Inc WI$436,056 Executive Director $58,700 $59,331 2024
Earth Day New York Inc NY$433,796 Executive Di $109,419 $98,517 2023
Hartford Land Bank Inc CT$507,266 Executive Director - Until 01/2024 $161,807 $146,828 2024
Ecology In Classrooms And Outdoors OR$432,173 Executive Director $93,836 $86,827 2023
Seaworthy Foundation Inc FL$431,973 Founder Ceo $80,000 $72,734 2024
Wsbz Farms AR$429,747 Executive Dir. $53,550 $59,976 2023
Greater Arkansas River Nature Assoc CO$427,717 Executive Di $85,000 $78,881 2024
Center For Diversity And The Environment OR$515,765 Executive Director $933,208 $838,728 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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), adjusted7th
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 (Janet Riley) 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 100 similarly situated organizations (Same NTEE sector (C60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,740 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.