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PeerBasis
Compensation Comparability Determination

Borneo Research Council

Executive Director / CEO

EIN 208418924
ME · NTEE C05
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charity R Appell, Executive Director / CEO ($18,994) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Charity R Appell — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$155 total compensation of comparable organizations → $86,109 $18,994
$2,33310th
$10,37525th
$24,180Median
$41,39375th
$67,94990th
$18,994This org · 34th
p10$2,333
p25$10,375
p50$24,180
p75$41,393
p90$67,949
$18,994

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
Outdoor Intervention Inc IN$57,041 President $39,803 $40,716 2024
Magellan Foundation Inc NY$56,783 President - $7,030 $6,003 2025
Bristol Virginia Public Schools Education Foundation VA$57,923 Executive Director $28,554 $27,533 2023
Mcgill Rose Garden SC$56,585 Sr Garden Di $23,500 $23,781 2024
Worldopt Institute Inc HI$58,166 Secretary $13,221 $11,482 2024
School Of Living PA$56,215 Assistant Treasurer $2,138 $2,068 2024
Friends Of Merrymeeting Bay ME$58,443 Database Manager $155 $155 2023
350org Action Fund MA$58,516 Executive Director $34,973 $30,485 2024
The Sunflower Land Trust Inc KS$55,628 Chief Exec. Officer $32,500 $34,058 2024
Islands First Inc NY$58,985 Executive Director $50,317 $45,407 2023
Warsaw Biblical Gardens Inc IN$54,425 Board Member $6,200 $6,342 2024
Partnership For Environmental Progress CA$53,220 Executive Dir. $66,000 $56,915 2023
First People's Conservation Council LA$61,737 President $3,000 $3,204 2024
Recycling Rules Inc MA$48,970 Founder And Executive Director $22,000 $19,743 2023
Sportsmens Club Sauk Rapids Inc MN$48,583 President $599 $574 2024
Oakfield Conservation Club WI$65,968 President $500 $521 2023
Solar Austin TX$66,281 Executive Director $26,833 $26,036 2024
Foothill Conservancy CA$66,411 Executive Director $26,926 $22,553 2024
Lake Erie Waterkeeper Inc OH$67,619 Executive Director $6,000 $6,164 2024
Pines And Prairies Land Trust TX$67,739 Executive Director $76,210 $76,132 2023
Community Counts Colorado Inc CO$67,973 Executive Di $23,100 $22,120 2023
National Historic Trails Center WY$68,225 Executive Director $40,000 $41,548 2024
Open Water Foundation CO$45,650 Ceo $28,000 $26,044 2024
Center For Ecological Living & Learning MD$69,268 President $94,952 $86,109 2024
Go Alliance OR$70,080 Director, President, Executive Director $76,680 $69,074 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 2023 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 default34th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Charity R Appell) 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 41 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,994 is reasonable (approximately the 34th 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.