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PeerBasis
Compensation Comparability Determination

Common Foundation

Executive Director / CEO

EIN 261421917
CO · NTEE C123
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Matthew Wilburn King, Executive Director / CEO ($41,219) against every comparable organization that fit the selection criteria — 798 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Matthew Wilburn King — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

798 organizations qualified on sector, size, and geography 798 within the band form the benchmarked peer set.

Distribution of comparable compensation

$309 total compensation of comparable organizations → $877,864 $41,219
$21,71310th
$50,92925th
$75,362Median
$98,19675th
$126,60090th
$41,219This org · 20th
p10$21,713
p25$50,929
p50$75,362
p75$98,196
p90$126,600
$41,219

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 CO 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
End Of Life Vehicle Solutions MI$494,788 Executive Director $60,414 $63,166 2024
Lloyd Center For The Environment Inc MA$494,849 Executive Director $90,056 $84,396 2023
Greater Washington Region Clean Cities DC$495,080 Mananging Director $124,334 $113,786 2023
Mamoni Valley Preserve NV$494,048 Ceo Through July $34,942 $36,527 2023
Hyo Jeong International Foundation DC$495,535 Executive Director $63,000 $56,002 2024
Martha's Vineyard Fishermen's MA$496,956 Executive Di $81,731 $76,594 2023
Climate And Energy Project Inc KS$492,409 Executive Di $87,272 $98,326 2023
Coastal Watershed Council CA$497,221 Executive Dir. $110,000 $99,059 2023
Friends Of The River Foundation KS$497,665 Executive Di $48,000 $54,080 2023
Massachusetts Association Of MA$497,780 Executive Director $78,023 $71,022 2024
St John Land Conservancy Inc VI$491,679 President $50,000 $50,000 2023
Home Ground Habitats CA$490,895 Director $17,782 $15,554 2024
Southeastern Wisconsin Watersheds Trust Inc WI$498,776 Executive Director $103,329 $109,313 2024
Gloucester Fishing Community Preservation Fund Inc MA$490,600 Executive Director/director $105,000 $95,578 2024
Rescape California CA$499,139 Executive Dir. $96,760 $84,636 2024
Energy Policy Network TX$490,332 Executive Dir. $20,125 $20,995 2023
East Michigan Environmental Action MI$499,608 Director $51,653 $55,601 2023
Work On Climate CA$499,810 Executive Director $27,963 $24,459 2024
Community Partnerships PA$489,423 Executive Director $82,198 $83,034 2024
The Building Conservation Trust TX$489,214 President $102,521 $106,951 2023
The National Bonsai Foundation DC$488,837 Executive Director $143,120 $127,220 2024
Leading From Within CA$500,842 Executive Director $119,583 $107,688 2023
Tikkun Hayam-repair The Sea Inc FL$501,076 Chief Executive Officer $150,000 $142,741 2024
Kingston Land Trust Inc NY$487,840 Managing Dir $60,760 $57,259 2023
Golden State Natural Resources CA$501,753 President (Thru 06/23) $103,077 $92,824 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default20th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted17th

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 (Matthew Wilburn King) 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 10, 2026, comparing compensation against 798 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,219 is reasonable (approximately the 20th 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 10, 2026.