Live preview — download the board-ready PDF to attach to your minutes.Download PDF — $49
PeerBasis
Compensation Comparability Determination

Heather Farm Garden Center Assoc Inc

Executive Director / CEO

EIN 237072009
CA · NTEE C400
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Joan Lucchese, Executive Director / CEO ($88,679) against every comparable organization that fit the selection criteria — 740 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joan Lucchese — reported title “Exec Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

740 organizations qualified on sector, size, and geography 740 within the band form the benchmarked peer set.

Distribution of comparable compensation

$696 total compensation of comparable organizations → $551,794 $88,679
$55,76910th
$87,75925th
$117,071Median
$144,99175th
$195,69790th
$88,679This org · 26th
p10$55,769
p25$87,759
p50$117,071
p75$144,991
p90$195,697
$88,679

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
Siskiyou Mountain Club OR$1,157,620 Executive Dir. $84,000 $90,338 2024
Southeast Alaska Conservation Council AK$1,157,808 Executive Dir. $144,526 $155,892 2025
Sonnenberg Gardens And Mansion- NY$1,155,799 Executive Director $123,456 $129,193 2024
Influencemap Inc NY$1,155,738 Director Of Projects $140,685 $143,428 2025
Northwoods Land Trust Inc WI$1,155,532 Executive Di $99,167 $119,938 2024
🔒 735 more comparable organizations — included in the purchased report

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 default26th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted23rd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 740-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

Unlock the board report — $49

Running reports for this organization all year? Annual Org Pass — $99/yr.

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 13, 2026.