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PeerBasis
Compensation Comparability Determination

Connecticut Nurseryman's Foundation Inc

Executive Director / CEO

EIN 223445743
CT · NTEE P20
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of James Messier, Executive Director / CEO ($17,000) against every comparable organization that fit the selection criteria — 736 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

736 organizations qualified on sector, size, and geography 736 within the band form the benchmarked peer set.

Distribution of comparable compensation

$311 total compensation of comparable organizations → $227,854 $17,000
$12,68910th
$26,53925th
$46,710Median
$71,11375th
$93,90490th
$17,000This org · 15th
p10$12,689
p25$26,539
p50$46,710
p75$71,113
p90$93,904
$17,000

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 CT 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
Alamance Citizens For A Drug Free NC$201,440 Secretary Ex $53,080 $58,495 2024
Scottish Rite Research Society DC$201,857 Treasurer/cf $14,248 $13,335 2024
Renew Life Center Inc NJ$201,337 Executive Di $31,154 $29,666 2024
Volunteers In Service MI$201,970 Executive Di $42,808 $48,517 2023
Wheeling Forward Inc NY$202,236 President $18,000 $17,860 2023
Lichen Health CA$200,779 Exec Dir, Vp $103,846 $93,173 2025
Seven Baskets Community Development Corporation OH$202,529 Executive Director $3,960 $4,358 2025
Inspiring Tomorrows Leaders TX$200,582 President & Ceo $67,000 $73,592 2023
Destination Canal Winchester OH$202,723 Executive Di $45,000 $52,335 2023
The Inclusive Oceania Alliance HI$200,500 Foundation Mgr. $3,500 $3,342 2024
Refal Inc NJ$200,500 Ceo $44,734 $45,654 2022
Ministries Of Pastoral Care Inc WA$200,458 President $43,116 $41,171 2024
Christmas Magic Inc NY$200,181 Treasurer $6,300 $6,072 2024
Chen Teng Hsiu Compassion Foundation CA$200,181 Secretary $48,000 $44,206 2024
Basics In Milwaukee Inc WI$203,191 Executive Director $54,833 $61,076 2024
The Still Place Inc NC$203,343 Executive Di $32,750 $37,157 2023
Vineyard Community Services MN$203,346 Executive Director $12,000 $13,019 2023
Ken Turner Ministries TN$203,360 Board Member $90,800 $104,801 2023
Feeding People Through Plants Nfp IL$199,826 Ceo $70,040 $73,439 2024
Huts For Vets CO$203,467 Executive Director/treasurer $60,000 $63,173 2023
Moscow Contemporary Inc ID$203,526 Executive Director $35,027 $40,915 2023
Hope For The Hopeless AZ$199,482 Executive Director $18,000 $19,009 2023
To Whom It May Concern OH$203,951 Secretarydirector Prison Reentry $47,840 $54,041 2024
Eagles Nest Ranch CO$199,115 Executive Dir. $42,000 $42,953 2024
Uptown Association Inc MN$204,192 Executive Dir. $70,000 $73,770 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default15th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted15th

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 (James Messier) 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 736 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,000 is reasonable (approximately the 15th 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.