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PeerBasis
Compensation Comparability Determination

Woodland Arboretum Foundation

Executive Director / CEO

EIN 311309373
OH · NTEE C410
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sean O'regan, Executive Director / CEO ($17,906) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sean O'regan — reported title “PRES/CEO WOODLAND CEMETERY”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,896 total compensation of comparable organizations → $123,238 $17,906
$26,44010th
$30,44025th
$58,176Median
$73,01575th
$82,46890th
$17,906This org · 7th
p10$26,440
p25$30,440
p50$58,176
p75$73,015
p90$82,468
$17,906

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 OH 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
Cora Hartshorn Arboretum & NJ$469,775 Executive Director $88,400 $74,519 2024
Plant Select CO$502,587 Treasurer $32,772 $29,669 2024
Leila Arboretum Society MI$401,038 Executive Di $67,246 $65,533 2024
Heathcote Botanical Gardens Inc FL$394,957 Executive Di $63,750 $56,543 2024
Botanical Community CA$393,109 President & Ceo $29,637 $24,876 2023
Paul Bunyan Arboretum MN$546,499 Executive Di $30,854 $28,785 2024
Viles Arboretum ME$360,321 Executive Director $61,535 $58,176 2024
Friends Of Nassau County Bailey NY$339,501 Superintendent $83,631 $73,458 2023
Yakima Area Arboretum & Botanical Garden WA$571,643 Executive Director $81,452 $68,852 2024
America In Bloom OH$573,316 Executive Director $87,768 $87,768 2024
Fruitful Commons TX$329,111 Executive Director $33,046 $31,210 2024
Key West Garden Club Inc FL$325,395 Director $12,285 $10,896 2024
The Calflora Database CA$620,610 Director $151,161 $123,238 2024
Botanical Garden Association Inc OH$632,585 Executive Director $48,923 $48,923 2024
Ithaca Childrens Garden Inc NY$674,927 Interim Executive Director $85,062 $72,571 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Sean O'regan) 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 15 similarly situated organizations (Same NTEE sector (C41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,906 is reasonable (approximately the 7th 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.