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PeerBasis
Compensation Comparability Determination

Social Compassion

Executive Director / CEO

EIN 208067041
CA · NTEE C60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Judie Mancuso, Executive Director / CEO ($135,000) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Judie Mancuso — reported title “President, Founder, CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,666 total compensation of comparable organizations → $478,222 $135,000
$22,77310th
$37,47325th
$52,878Median
$69,46375th
$90,61190th
$135,000This org · 94th
p10$22,773
p25$37,473
p50$52,878
p75$69,463
p90$90,611
$135,000

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 CA 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
Echoes Of Nature Inc MD$166,672 Board Member $13,035 $14,113 2024
Yew Mountain Center WV$171,890 Executive Director $30,003 $37,621 2024
Foundation For Ohio River Education OH$157,120 Secretary $28,400 $35,864 2023
Riverside Nature Center Association TX$184,301 Executive Director $50,000 $59,633 2023
The Center For Transformation Inc NJ$150,374 Co-executive Director $72,000 $76,646 2023
Scraplanta Inc GA$193,209 Executive Director $32,902 $37,325 2025
Citizens For A Better South Florida Inc FL$141,301 Executive Director $48,195 $52,432 2024
Agramonte Ranch Research And CA$198,920 Ceo $82,591 $82,591 2024
Ideas Institute OH$138,712 Board Chair And Senior Researcher $42,077 $51,611 2024
Huneebee Project Inc CT$202,026 Executive Director $59,616 $66,645 2023
The Charles Koiner Center For Urban Farming Incorporated MD$204,075 Executive Director $34,992 $37,886 2024
Friends Of Rose Canyon CA$134,305 President $55,041 $55,041 2024
Environmental Education Council Of Oh In OH$205,932 Executive Director $56,255 $71,040 2023
Native Lands Restoration Collaborative KS$208,857 Executive Director $51,875 $64,901 2024
Outdoor Inclusion Coalition PA$212,979 President & $80,000 $92,390 2024
Kittitas Environmental Education Network WA$213,581 Environmental Education Director $33,804 $35,049 2024
Champions Kids Camp Inc TX$215,477 President $41,460 $48,029 2024
Delray Beach Children's Garden Inc FL$215,927 President $39,996 $44,797 2023
Patagonia Area Resource Alliance AZ$217,200 Co Chair And Mission Coordinator $29,466 $33,787 2023
California Greenworks Inc CA$120,903 President $58,208 $59,927 2023
Wisconsin Woodland Owners WI$218,332 Executive Di $82,400 $99,659 2024
Between The Rivers Nature Center ME$222,910 President $11,720 $13,591 2024
Sjvwater CA$225,385 Ceo/editor $50,638 $52,134 2023
The Nature Of Cities NY$226,579 Exective Director $28,850 $31,082 2023
Earthreports Inc MD$228,798 Ceo $15,461 $17,234 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted91st

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 (Judie Mancuso) 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 35 similarly situated organizations (Same NTEE sector (C60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $135,000 is reasonable (approximately the 94th 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.