Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Frogtown Garden

Executive Director / CEO

EIN 320376628
MN · NTEE C42
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Keanue Disocoll Cherland, Executive Director / CEO ($44,550) against every comparable organization that fit the selection criteria — 535 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

535 organizations qualified on sector, size, and geography 535 within the band form the benchmarked peer set.

Distribution of comparable compensation

$522 total compensation of comparable organizations → $417,914 $44,550
$12,44610th
$33,44125th
$56,469Median
$77,78075th
$102,82690th
$44,550This org · 35th
p10$12,446
p25$33,441
p50$56,469
p75$77,780
p90$102,826
$44,550

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

OrganizationStateTotal revenueTotal compSource
Friends Of Dupont ForestNC $227,175$58,913 990
The Recyclery CollectiveIL $227,204$20,300 990
Toxics Action Center IncMA $227,403$30,288 990
Human Access ProjectOR $226,653$56,390 990
Keep Etowah Beautiful IncAL $227,535$47,399 990
The Nature Of CitiesNY $226,579$27,162 990
Energy & Conservation LawCO $225,726$128,468 990
Minnesota Conservation FederationMN $228,598$46,500 990
Cultiva International IncUT $225,527$38,389 990
Ohio Environmental Council Action FundOH $228,737$9,045 990
Bull Run Mountains Conservancy IncVA $228,778$120,913 990
SjvwaterCA $225,385$45,559 990
Earthreports IncMD $228,798$15,061 990
The New Nature FoundationPA $225,354$59,545 990
Trans Cascadia IncID $229,395$7,954 990
New York Greengrass Association IncNY $229,847$59,442 990
Maine Resource Recovery AssociationME $223,731$53,978 990
Mo Hives KcMO $230,471$37,409 990
Apis ArboreaCA $223,552$60,883 990
Model Forest Policy ProgramID $230,995$32,987 990
Fabien Cousteau Ocean Learning Center INY $231,005$90,389 990
Riverwood Nature Center IncWI $223,054$19,936 990
Between The Rivers Nature CenterME $222,910$11,877 990
Maine Wilderness Watershed Trust IncME $231,548$4,560 990
PassivhausmaineME $231,619$76,157 990

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 MN 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 default35th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted33rd

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 (Keanue Disocoll Cherland) 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 535 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,550 is reasonable (approximately the 35th 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.