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PeerBasis
Compensation Comparability Determination

Islands First Inc

Executive Director / CEO

EIN 320214126
NY · NTEE C01
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Jariabka, Executive Director / CEO ($50,317) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$172 total compensation of comparable organizations → $120,534 $50,317
$2,87510th
$12,41725th
$26,574Median
$45,91275th
$76,16990th
$50,317This org · 80th
p10$2,875
p25$12,417
p50$26,574
p75$45,912
p90$76,169
$50,317

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 NY 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
350org Action Fund MA$58,516 Executive Director $34,973 $33,782 2024
Friends Of Merrymeeting Bay ME$58,443 Database Manager $155 $172 2023
Worldopt Institute Inc HI$58,166 Secretary $13,221 $12,724 2024
Bristol Virginia Public Schools Education Foundation VA$57,923 Executive Director $28,554 $30,511 2023
Borneo Research Council ME$57,273 Treasurer $18,994 $21,048 2023
Outdoor Intervention Inc IN$57,041 President $39,803 $45,118 2024
Magellan Foundation Inc NY$56,783 President - $7,030 $6,652 2025
Mcgill Rose Garden SC$56,585 Sr Garden Di $23,500 $26,353 2024
First People's Conservation Council LA$61,737 President $3,000 $3,551 2024
School Of Living PA$56,215 Assistant Treasurer $2,138 $2,292 2024
The Sunflower Land Trust Inc KS$55,628 Chief Exec. Officer $32,500 $37,741 2024
Warsaw Biblical Gardens Inc IN$54,425 Board Member $6,200 $7,028 2024
Partnership For Environmental Progress CA$53,220 Executive Dir. $66,000 $63,069 2023
Oakfield Conservation Club WI$65,968 President $500 $578 2023
Solar Austin TX$66,281 Executive Director $26,833 $28,852 2024
Foothill Conservancy CA$66,411 Executive Director $26,926 $24,992 2024
Lake Erie Waterkeeper Inc OH$67,619 Executive Director $6,000 $6,831 2024
Pines And Prairies Land Trust TX$67,739 Executive Director $76,210 $84,364 2023
Community Counts Colorado Inc CO$67,973 Executive Di $23,100 $24,512 2023
National Historic Trails Center WY$68,225 Executive Director $40,000 $46,040 2024
Recycling Rules Inc MA$48,970 Founder And Executive Director $22,000 $21,878 2023
Center For Ecological Living & Learning MD$69,268 President $94,952 $95,421 2024
Sportsmens Club Sauk Rapids Inc MN$48,583 President $599 $636 2024
Go Alliance OR$70,080 Director, President, Executive Director $76,680 $76,543 2024
Meeker Memorial Hospital Foundation MN$70,214 Foundation Director $12,154 $12,909 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default80th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted70th

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 (Mark Jariabka) 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 44 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,317 is reasonable (approximately the 80th 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.