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PeerBasis
Compensation Comparability Determination

Hudsonia Limited

Executive Director / CEO

EIN 112587776
NY · NTEE C053
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Erik Kiviat, Executive Director / CEO ($43,000) against every comparable organization that fit the selection criteria — 769 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

769 organizations qualified on sector, size, and geography 769 within the band form the benchmarked peer set.

Distribution of comparable compensation

$337 total compensation of comparable organizations → $959,056 $43,000
$27,29610th
$52,04925th
$78,659Median
$102,32175th
$126,00490th
$43,000This org · 19th
p10$27,296
p25$52,049
p50$78,659
p75$102,321
p90$126,004
$43,000

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

OrganizationStateTotal revenueTotal compSource
Arkansas Environmental Federation IncAR $402,813$124,934 990
The Outdoor CircleHI $402,928$120,925 990
Archangel Ancient Tree ArchiveMI $403,111$97,091 990
Get InspiredCA $403,267$105,115 990
Leila Arboretum SocietyMI $401,038$76,812 990
Michigan Turfgrass FoundationMI $403,612$51,401 990
Climate Access Fund CorporationMD $404,259$162,003 990
Natural RestorationsAZ $400,227$105,160 990
Smart Buildings Center Education ProgramWA $400,015$26,292 990
Sustainable Learning IncNY $404,621$44,100 990
Change Is Simple IncMA $399,789$77,164 990
Clean Fairfax CouncilVA $399,566$108,484 990
Alliance For Pulp And Paper TechnologyDC $399,350$189,250 990
Three Rivers Solid Waste TechnologySC $398,817$337 990
Friends Of Illinois Nature PreservesIL $405,851$76,158 990
Torrey House PressUT $405,952$81,218 990
Friends Of The Mad RiverVT $406,162$76,379 990
Mills River Partnership IncNC $406,242$93,857 990
Plant A Million Corals Foundation IncFL $406,319$85,471 990
Us Research Impact Alliance CorpWV $406,795$213,738 990
Grace Hudowalski Charitable TrustME $407,041$61,607 990
Haw River Assembly IncNC $397,564$100,313 990
Kansas Wildscape FoundationKS $407,611$101,265 990
Fungi Foundation IncNY $407,817$58,336 990
Wesselman Nature Society IncIN $396,745$74,439 990

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 NY 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 default19th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted16th

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 (Erik Kiviat) 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 769 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,000 is reasonable (approximately the 19th 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.