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PeerBasis
Compensation Comparability Determination

Bucks County Audubon Society

Executive Director / CEO

EIN 237185488
PA · NTEE C300
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Celec, Executive Director / CEO ($67,336) against every comparable organization that fit the selection criteria — 150 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,640 total compensation of comparable organizations → $133,274 $67,336
$20,67210th
$45,85925th
$63,305Median
$82,92375th
$94,48290th
$67,336This org · 55th
p10$20,672
p25$45,859
p50$63,305
p75$82,923
p90$94,482
$67,336

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

OrganizationStateTotal revenueTotal compSource
Mountain Valleys Resource Conservation & Development CouncilNC $310,347$45,716 990
Sustainability Matters IncVA $311,002$58,967 990
South Bay Clean Creeks CoalitionCA $304,230$87,781 990
Vashon-maury Island Nature CenterWA $304,220$59,757 990
Bold Visions ConservationMT $302,674$73,232 990
Tahoe Institute For Natural ScienceNV $301,900$82,196 990
Grow Wild IncMT $300,418$113,287 990
Sugi FoundationCA $299,320$58,881 990
Sunflower Star LaboratoryCA $299,106$22,587 990
Pangeaseed FoundationHI $319,879$71,381 990
The Susquehanna Greenway PartnershpPA $320,810$78,591 990
Lake Pepin Legacy AllianceMN $297,817$110,742 990
Santa Barbara Audubon SocietyCA $322,002$57,251 990
Middlesex Land TrustCT $322,665$63,995 990
Oahu Agriculture And Conservation AssocHI $325,224$86,081 990
Coastal Connections IncFL $291,704$40,734 990
Wildlife Ecology InstituteMT $327,259$108,135 990
Nashville Tree Conservation CorpsTN $290,930$87,021 990
Alaska Whale FoundationAK $331,469$88,280 990
Collective Oyster Recycling &CT $332,167$33,812 990
Four Winds Nature Institute IncVT $285,418$64,406 990
Edenacres Environmental EducationOR $333,368$49,139 990
Rendezvous Lands ConservancyWY $334,011$21,031 990
Coalition For Susitna Dam AlternativesAK $334,038$92,695 990
Blue Scholars InitiativeFL $284,046$59,542 990

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 PA 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 default55th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted53rd

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 (Michael Celec) 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 150 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,336 is reasonable (approximately the 55th 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.