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PeerBasis
Compensation Comparability Determination

Environmental Design Research

Executive Director / CEO

EIN 237451983
DC · NTEE C030
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marzieh Rezaei Ghaleh, Executive Director / CEO ($23,286) against every comparable organization that fit the selection criteria — 779 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

779 organizations qualified on sector, size, and geography 779 within the band form the benchmarked peer set.

Distribution of comparable compensation

$347 total compensation of comparable organizations → $987,578 $23,286
$27,55410th
$53,60025th
$81,062Median
$105,77375th
$130,97590th
$23,286This org · 8th
p10$27,554
p25$53,600
p50$81,062
p75$105,773
p90$130,975
$23,286

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

OrganizationStateTotal revenueTotal compSource
Hilltown Land Trust IncMA $409,978$2,027 990
Yellow Dog Community And ConservationMT $409,274$98,657 990
Earth Guardians IncCO $410,445$53,208 990
United Prairie Foundation IncorporatedND $408,993$22,005 990
Bay Area Clean Air FoundationCA $408,967$68,588 990
30 Mile River Watershed AssociationME $408,868$114,933 990
Yaak Valley Forest CouncilMT $410,680$20,671 990
Fox Haven Center IncMD $410,766$71,734 990
Higgins Lake FoundationMI $410,917$9,397 990
Chattanooga Audubon SocietyTN $411,485$63,947 990
Fungi Foundation IncNY $407,817$60,071 990
Kansas Wildscape FoundationKS $407,611$104,276 990
Keep Knoxville Beautiful IncTN $412,096$82,387 990
Grace Hudowalski Charitable TrustME $407,041$63,439 990
Us Research Impact Alliance CorpWV $406,795$220,095 990
Santa Fe Watershed AssociationNM $412,814$63,340 990
San Francisco Bicycle CoalitionCA $413,193$160,639 990
Plant A Million Corals Foundation IncFL $406,319$88,013 990
Mills River Partnership IncNC $406,242$96,648 990
Multicultural Education For ResourceCA $413,304$95,483 990
Friends Of The Mad RiverVT $406,162$78,651 990
Torrey House PressUT $405,952$83,633 990
Friends Of Illinois Nature PreservesIL $405,851$78,423 990
North Dakota Private Grazing LandsND $414,512$28,469 990
Palos Verdes Estates FoundationCA $414,730$49,201 990

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 DC 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 default8th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted7th

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 (Marzieh Rezaei Ghaleh) 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 779 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,286 is reasonable (approximately the 8th 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.