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PeerBasis
Compensation Comparability Determination

Restore The Earth Foundation Inc

Executive Director / CEO

EIN 272916940
MD · NTEE C20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pj Marshall, Executive Director / CEO ($249,996) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Pj Marshall — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,791 total compensation of comparable organizations → $142,445 $249,996
$10,77810th
$30,02125th
$62,398Median
$76,30075th
$84,35490th
$249,996This org · 100th
p10$10,778
p25$30,021
p50$62,398
p75$76,300
p90$84,354
$249,996

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 MD 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
Toxics Action Center Inc MA$227,403 President $7,321 $7,244 2023
Material Innovation Institute CA$231,821 Chief Executive Officer (Thru July) $82,609 $76,300 2024
Cottonwood Environmental Law Center Inc MT$242,672 Executive Director $120,000 $142,445 2023
Green Sports Alliance Foundation OR$188,603 Executive Director $65,368 $66,849 2023
Tejas Roadrunners Non Profit TX$247,008 Director $28,058 $30,021 2024
San Bruno Mountain Watch CA$256,427 Executive Dir. $85,293 $78,779 2024
Community Climate Solutions CA$257,065 President And Program Manager $89,625 $80,646 2025
Greater Indiana Clean Cities Inc IN$270,798 Exec Director $77,426 $89,915 2023
Bikeventura CA$272,422 Director $43,108 $39,816 2024
Citizens Coal Council PA$158,904 Executive Di $68,000 $74,676 2023
Local Environmental Action Demanded Agency Inc OK$277,875 Executive Director $4,917 $5,791 2024
Niobrara Council NE$153,450 Executive Dir. $54,710 $62,941 2024
Keep Carroll Beautiful GA$146,544 Executive Dir. $49,920 $55,274 2023
Friends Of Bayou Lafourche Inc LA$290,045 Executive Director $51,458 $62,398 2023
Orleans Land Restoration Corporation NY$303,646 C.e.o./c.f.o. $23,698 $22,905 2024
Champaign County Environmental Stewards IL$313,037 Executive Director $12,490 $13,134 2024
Sustainable Woodstock Inc VT$314,084 Executive Director $51,433 $55,373 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Pj Marshall) 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 17 similarly situated organizations (Same NTEE sector (C20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $249,996 is reasonable (approximately the 100th 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.